I 118th CONGRESS 1st Session H. R. 2849 IN THE HOUSE OF REPRESENTATIVES April 25, 2023 Mr. Reschenthaler (for himself and Mr. Swalwell ) introduced the following bill; which was referred to the Committee on Ways and Means 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.