Protect America's Paper for Recycling Act

II 116TH CONGRESS 1ST SESSION S. 1396 To amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste. IN THE SENATE OF THE UNITED STATES MAY 9, 2019 Ms. STABENOW (for herself, Mr. BOOZMAN, Mr. CARPER, Mr. ISAKSON, Ms. BALDWIN, and Mr. CASSIDY) 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 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 21:51 May 17, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1396.IS S1396 pbinns on DSK79D2C42PROD with BILLS 2 •S 1396 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 com- 12 mingles commonly recycled paper with 13 other solid waste which is not commonly 14 recycled at any point from the time of col- 15 lection through any materials recovery. 16 ‘‘(B) SPECIAL RULE WITH RESPECT TO IN- 17 CIDENTAL AND RESIDUAL WASTE.—Subpara- 18 graph (A)(ii) shall not apply to— 19 ‘‘(i) solid waste (as so defined) which 20 only contains an incidental amount of com- 21 monly recycled paper, and 22 ‘‘(ii) solid waste (as so defined) which 23 is residual waste generated at a materials 24 recovery facility that receives and processes 25 VerDate Sep 11 2014 21:51 May 17, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1396.IS S1396 pbinns on DSK79D2C42PROD with BILLS 3 •S 1396 IS only paper and other recyclable materials 1 containing no more than an incidental 2 amount of non-recyclable solid waste. 3 ‘‘(C) NO EFFECT ON EXISTING PROC- 4 ESSES.—Nothing in subparagraph (A) shall be 5 interpreted to require a State or a political sub- 6 division of a State, directly or indirectly, to 7 change the systems, processes, or equipment it 8 uses to collect, treat, dispose, or otherwise use 9 municipal solid waste, within the meaning of 10 the Solid Waste Disposal Act (42 U.S.C. 6903 11 et seq.), nor require a change to the regulations 12 that implement subtitle D of such Act (42 13 U.S.C. 6901 et seq.).’’. 14 (b) RULES WITH RESPECT TO ELECTRICITY PRO- 15 DUCED FROM SOLID WASTE.—Subsection (e) of section 16 45 of the Internal Revenue Code of 1986 is amended by 17 adding at the end the following new paragraph: 18 ‘‘(12) SOURCE OF MUNICIPAL SOLID WASTE 19 FEEDSTOCK.—In the case of a qualified facility that 20 produces electricity both from municipal solid waste 21 and other solid waste that is not a qualified energy 22 resource— 23 VerDate Sep 11 2014 21:51 May 17, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1396.IS S1396 pbinns on DSK79D2C42PROD with BILLS 4 •S 1396 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 21:51 May 17, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S1396.IS S1396 pbinns on DSK79D2C42PROD with BILLS