I
119THCONGRESS
1
STSESSION H. R. 1264
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
FEBRUARY12, 2025
Mr. M
EUSER(for himself, Mr. MOOLENAAR, Mr. NEHLS, Mr. FITZPATRICK,
Ms. M
ALLIOTAKIS, and Mr. PERRY) 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-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘USA Batteries Act’’. 4
SEC. 2. FINDINGS. 5
Congress finds the following: 6
(1) The Superfund fee established in Public 7
Law 117–58 makes American manufacturing less 8
competitive by imposing a tax on chemicals used in 9
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•HR 1264 IH
domestic battery production that is not levied on im-1
ported batteries. 2
(2) America’s lead battery industry has a man-3
ufacturing capacity of more than 165 GWh, a $23.6 4
billion domestic economic impact annually, and cre-5
ates more than 25,000 direct jobs in 38 States. 6
(3) Lead batteries have a 99 percent recycling 7
rate and are a truly sustainable energy storage tech-8
nology. 9
(4) Lead batteries are critical for many sectors, 10
including defense, transportation, logistics, tele-11
communications, and energy generation. 12
(5) Increased taxes on domestic production cre-13
ate a disadvantage for American manufacturers and 14
reduce the global competitiveness of the domestic 15
lead battery industry by increasing the costs of key 16
raw materials. 17
SEC. 3. ELIMINATION OF LEAD OXIDE, ANTIMONY, AND 18
SULFURIC ACID AS TAXABLE CHEMICALS 19
UNDER SUPERFUND EXCISE TAXES. 20
The table in section 4661(b) of the Internal Revenue 21
Code of 1986 is amended by striking the rows relating 22
to lead oxide, antimony, and sulfuric acid. 23
Æ
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