To amend the Internal Revenue Code of 1986 to eliminate lead oxide, antimony, and sulfuric acid as taxable chemicals under the Superfund excise taxes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill imposes findings Congress finds the following: The Superfund fee established in Public Law 117–58 makes American manufacturing less competitive by imposing a tax on chemicals used in domestic battery production that is and defines elimination of lead oxide, antimony, and sulfuric acid as taxable chemicals under Superfund excise taxes The table in section 4661(b) of the Internal Revenue Code of 1986, as amended by Public Law 117–58, is. It relies on tax rate changes, product standards, trade restrictions, and definition changes. The main policy areas are Energy, Foreign Policy, Energy Production, and Technology.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face reduced risk.
Who Bears the Burden and How
Transportation operators and users affected by the bill would take on compliance duties, Telecommunications providers and users affected by the bill would take on compliance duties, and Foreign businesses and cross-border trade participants affected by the bill would take on compliance duties.
Key Provisions
- Imposes findings Congress finds the following: The Superfund fee established in Public Law 117–58 makes American manufacturing less competitive by imposing a tax on chemicals used in domestic battery production that is...
- Defines elimination of lead oxide, antimony, and sulfuric acid as taxable chemicals under Superfund excise taxes The table in section 4661(b) of the Internal Revenue Code of 1986, as amended by Public Law 117–58, is...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill imposes findings Congress finds the following: The Superfund fee established in Public Law 117–58 makes American manufacturing less competitive by imposing a tax on chemicals used in domestic battery production that is and defines elimination of lead oxide, antimony, and sulfuric acid as taxable chemicals under Superfund excise taxes The table in section 4661(b) of the Internal Revenue Code of 1986, as amended by Public Law 117–58, is.
Key Policy Areas
Energy, Foreign Policy, Energy Production, Technology
Primary Purpose
The bill imposes findings Congress finds the following: The Superfund fee established in Public Law 117–58 makes American manufacturing less competitive by imposing a tax on chemicals used in domestic battery production that is and defines elimination of lead oxide, antimony, and sulfuric acid as taxable chemicals under Superfund excise taxes The table in section 4661(b) of the Internal Revenue Code of 1986, as amended by Public Law 117–58, is.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
Identified Costs
- Transportation operators and users affected by the bill
- Telecommunications providers and users affected by the bill
- Foreign businesses and cross-border trade participants affected by the bill
- Energy producers and energy supply-chain firms affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Meuser (for himself and Mr. Moolenaar) introduced the following …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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