| 1 | 1 | | I |
|---|
| 2 | 2 | | 119THCONGRESS |
|---|
| 3 | 3 | | 1 |
|---|
| 4 | 4 | | STSESSION H. R. 1264 |
|---|
| 5 | 5 | | To amend the Internal Revenue Code of 1986 to eliminate lead oxide, anti- |
|---|
| 6 | 6 | | mony, and sulfuric acid as taxable chemicals under the Superfund excise |
|---|
| 7 | 7 | | taxes. |
|---|
| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
|---|
| 9 | 9 | | FEBRUARY12, 2025 |
|---|
| 10 | 10 | | Mr. M |
|---|
| 11 | 11 | | EUSER(for himself, Mr. MOOLENAAR, Mr. NEHLS, Mr. FITZPATRICK, |
|---|
| 12 | 12 | | Ms. M |
|---|
| 13 | 13 | | ALLIOTAKIS, and Mr. PERRY) introduced the following bill; which |
|---|
| 14 | 14 | | was referred to the Committee on Ways and Means |
|---|
| 15 | 15 | | A BILL |
|---|
| 16 | 16 | | To amend the Internal Revenue Code of 1986 to eliminate |
|---|
| 17 | 17 | | lead oxide, antimony, and sulfuric acid as taxable chemi- |
|---|
| 18 | 18 | | cals under the Superfund excise taxes. |
|---|
| 19 | 19 | | Be it enacted by the Senate and House of Representa-1 |
|---|
| 20 | 20 | | tives of the United States of America in Congress assembled, 2 |
|---|
| 21 | 21 | | SECTION 1. SHORT TITLE. 3 |
|---|
| 22 | 22 | | This Act may be cited as the ‘‘USA Batteries Act’’. 4 |
|---|
| 23 | 23 | | SEC. 2. FINDINGS. 5 |
|---|
| 24 | 24 | | Congress finds the following: 6 |
|---|
| 25 | 25 | | (1) The Superfund fee established in Public 7 |
|---|
| 26 | 26 | | Law 117–58 makes American manufacturing less 8 |
|---|
| 27 | 27 | | competitive by imposing a tax on chemicals used in 9 |
|---|
| 28 | 28 | | VerDate Sep 11 2014 22:26 Mar 10, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1264.IH H1264 |
|---|
| 29 | 29 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
|---|
| 30 | 30 | | •HR 1264 IH |
|---|
| 31 | 31 | | domestic battery production that is not levied on im-1 |
|---|
| 32 | 32 | | ported batteries. 2 |
|---|
| 33 | 33 | | (2) America’s lead battery industry has a man-3 |
|---|
| 34 | 34 | | ufacturing capacity of more than 165 GWh, a $23.6 4 |
|---|
| 35 | 35 | | billion domestic economic impact annually, and cre-5 |
|---|
| 36 | 36 | | ates more than 25,000 direct jobs in 38 States. 6 |
|---|
| 37 | 37 | | (3) Lead batteries have a 99 percent recycling 7 |
|---|
| 38 | 38 | | rate and are a truly sustainable energy storage tech-8 |
|---|
| 39 | 39 | | nology. 9 |
|---|
| 40 | 40 | | (4) Lead batteries are critical for many sectors, 10 |
|---|
| 41 | 41 | | including defense, transportation, logistics, tele-11 |
|---|
| 42 | 42 | | communications, and energy generation. 12 |
|---|
| 43 | 43 | | (5) Increased taxes on domestic production cre-13 |
|---|
| 44 | 44 | | ate a disadvantage for American manufacturers and 14 |
|---|
| 45 | 45 | | reduce the global competitiveness of the domestic 15 |
|---|
| 46 | 46 | | lead battery industry by increasing the costs of key 16 |
|---|
| 47 | 47 | | raw materials. 17 |
|---|
| 48 | 48 | | SEC. 3. ELIMINATION OF LEAD OXIDE, ANTIMONY, AND 18 |
|---|
| 49 | 49 | | SULFURIC ACID AS TAXABLE CHEMICALS 19 |
|---|
| 50 | 50 | | UNDER SUPERFUND EXCISE TAXES. 20 |
|---|
| 51 | 51 | | The table in section 4661(b) of the Internal Revenue 21 |
|---|
| 52 | 52 | | Code of 1986 is amended by striking the rows relating 22 |
|---|
| 53 | 53 | | to lead oxide, antimony, and sulfuric acid. 23 |
|---|
| 54 | 54 | | Æ |
|---|
| 55 | 55 | | VerDate Sep 11 2014 22:26 Mar 10, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1264.IH H1264 |
|---|
| 56 | 56 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
|---|