II 118th CONGRESS 1st Session S. 3521 IN THE SENATE OF THE UNITED STATES December 14, 2023 Ms. Cortez Masto (for herself and Mr. Mullin ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to establish a credit for the domestic production of rare earth magnets, and for other purposes.