Protect America's Paper for Recycling Act

II 117TH CONGRESS 1ST SESSION S. 1376 To amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste. IN THE SENATE OF THE UNITED STATES APRIL 27, 2021 Ms. STABENOW (for herself, Mr. BOOZMAN, Ms. BALDWIN, Mr. CASSIDY, and Mr. CARPER) introduced the following bill; which was read twice and re- ferred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Protect America’s 4 Paper for Recycling Act’’. 5 SEC. 2. MODIFICATION TO DEFINITION OF MUNICIPAL 6 SOLID WASTE. 7 (a) IN GENERAL.—Paragraph (6) of section 45(c) of 8 the Internal Revenue Code of 1986 is amended to read 9 as follows: 10 VerDate Sep 11 2014 02:56 May 22, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1376.IS S1376 kjohnson on DSK79L0C42PROD with BILLS 2 •S 1376 IS ‘‘(6) MUNICIPAL SOLID WASTE.— 1 ‘‘(A) IN GENERAL.—The term ‘municipal 2 solid waste’ has the meaning given the term 3 ‘solid waste’ under section 1004(27) of the 4 Solid Waste Disposal Act (42 U.S.C. 5 6903(27)), except that such term does not in- 6 clude— 7 ‘‘(i) paper which is commonly recycled 8 and which has been segregated from other 9 solid waste (as so defined), or 10 ‘‘(ii) solid waste (as so defined) which 11 is collected as part of a system which does 12 not provide for the separate collection of 13 paper which is commonly recycled from 14 residential solid waste (as defined in sec- 15 tion 246.101 of title 40, Code of Federal 16 Regulations). 17 ‘‘(B) SPECIAL RULE WITH RESPECT TO IN- 18 CIDENTAL AND RESIDUAL WASTE.—Subpara- 19 graph (A)(ii) shall not apply to— 20 ‘‘(i) solid waste (as so defined) which 21 only contains an incidental amount of com- 22 monly recycled paper, and 23 ‘‘(ii) solid waste (as so defined) which 24 is residual waste generated at a materials 25 VerDate Sep 11 2014 02:56 May 22, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1376.IS S1376 kjohnson on DSK79L0C42PROD with BILLS 3 •S 1376 IS recovery facility that receives and processes 1 only paper and other recyclable materials 2 containing no more than an incidental 3 amount of non-recyclable solid waste. 4 ‘‘(C) NO EFFECT ON EXISTING PROC- 5 ESSES.—Nothing in subparagraph (A) shall be 6 interpreted to require a State or a political sub- 7 division of a State, directly or indirectly, to 8 change the systems, processes, or equipment it 9 uses to collect, treat, dispose, or otherwise use 10 municipal solid waste, within the meaning of 11 the Solid Waste Disposal Act (42 U.S.C. 6903 12 et seq.), nor require a change to the regulations 13 that implement subtitle D of such Act (42 14 U.S.C. 6901 et seq.).’’. 15 (b) RULES WITH RESPECT TO ELECTRICITY PRO- 16 DUCED FROM SOLID WASTE.—Subsection (e) of section 17 45 of the Internal Revenue Code of 1986 is amended by 18 adding at the end the following new paragraph: 19 ‘‘(12) SOURCE OF MUNICIPAL SOLID WASTE 20 FEEDSTOCK.—In the case of a qualified facility that 21 produces electricity both from municipal solid waste 22 and other solid waste that is not a qualified energy 23 resource— 24 VerDate Sep 11 2014 02:56 May 22, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1376.IS S1376 kjohnson on DSK79L0C42PROD with BILLS 4 •S 1376 IS ‘‘(A) such facility shall be considered a 1 qualified facility if it otherwise meets the re- 2 quirements of subsection (d), and 3 ‘‘(B) subsection (a) shall only apply to that 4 portion of the electricity produced from munic- 5 ipal solid waste.’’. 6 (c) EFFECTIVE DATE.—The amendments made by 7 this section shall apply to taxable years beginning after 8 the date of the enactment of this Act. 9 Æ VerDate Sep 11 2014 02:56 May 22, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S1376.IS S1376 kjohnson on DSK79L0C42PROD with BILLS