What This Bill Does
This bill removes three chemicals from a federal tax called Superfund excise taxes. The chemicals removed are lead oxide, antimony, and sulfuric acid. The bill aims to reduce taxes on domestic battery production.
Who It Affects
American manufacturers who produce batteries and other products using lead oxide, antimony, or sulfuric acid are directly affected. Workers in the lead battery industry are impacted. Importers of batteries may also be affected by the tax change.
Key Provisions
* Removes lead oxide, antimony, and sulfuric acid from the list of chemicals subject to Superfund excise taxes in the Internal Revenue Code (Sec. 3)
What Changes
If this bill becomes law, manufacturers will no longer pay federal excise taxes on lead oxide, antimony, and sulfuric acid. This removes a tax that currently applies to domestic battery production but not to imported batteries.
Important Definitions
Superfund excise taxes: A federal tax on certain chemicals established by earlier law.
I
118TH CONGRESS
1ST SESSION H. R. 1594
To amend the Internal Revenue Code of 1986 to eliminate lead oxide, anti-
mony, and sulfuric acid as taxable chemicals under the Superfund excise
taxes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 14, 2023
Mr. MEUSER (for himself and Mr. MOOLENAAR) 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 eliminate
lead oxide, antimony, and sulfuric acid as taxable chemi-
cals under the Superfund excise taxes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘USA Batteries Act’’.
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SEC. 2. FINDINGS.
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Congress finds the following:
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(1) The Superfund fee established in Public
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Law 117–58 makes American manufacturing less
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competitive by imposing a tax on chemicals used in
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•HR 1594 IH
domestic battery production that is not levied on im-
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ported batteries.
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(2) America’s lead battery industry has a man-
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ufacturing capacity of more than 165 GWh, a $23.6
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billion domestic economic impact annually, and cre-
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ates more than 25,000 direct jobs in 38 States.
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(3) Lead batteries have a 99 percent recycling
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rate and are a truly sustainable energy storage tech-
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nology.
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(4) Lead batteries are critical for many sectors,
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including defense, transportation, logistics, tele-
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communications, and energy generation.
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(5) Increased taxes on domestic production cre-
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ate a disadvantage for American manufacturers and
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reduce the global competitiveness of the domestic
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lead battery industry by increasing the costs of key
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raw materials.
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SEC. 3. ELIMINATION OF LEAD OXIDE, ANTIMONY, AND
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SULFURIC ACID AS TAXABLE CHEMICALS
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UNDER SUPERFUND EXCISE TAXES.
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The table in section 4661(b) of the Internal Revenue
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Code of 1986, as amended by Public Law 117–58, is
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amended by striking the rows relating to lead oxide, anti-
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mony, and sulfuric acid.
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Æ
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