II 

118TH CONGRESS 

1ST SESSION S. 2844 

To amend the Internal Revenue Code of 1986 to establish an excise tax 

on plastics. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 19, 2023 

Mr. WHITEHOUSE (for himself, Mr. WYDEN, Mr. VAN HOLLEN, Mr. MENENDEZ, and Mr. BLUMENTHAL) 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 establish 

an excise tax on plastics. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Rewarding Efforts to 

5 Decrease Unrecycled Contaminants in Ecosystems Act of 

6 2023’’ or the ‘‘REDUCE Act of 2023’’. 

7 SEC. 2. EXCISE TAX ON PLASTICS. 

8 (a) IN GENERAL.—Chapter 38 of the Internal Rev9 enue Code of 1986 is amended by adding at the end there10 of the following new subchapter: 


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1 ‘‘Subchapter E—Tax on Plastics 

‘‘Sec. 4691. Imposition of tax. 

‘‘Sec. 4692. Definitions and special rules. 

2 ‘‘SEC. 4691. IMPOSITION OF TAX. 

3 ‘‘(a) GENERAL RULE.—There is hereby imposed— 

4 ‘‘(1) a tax on— 

5 ‘‘(A) the entry into the United States of 

6 any taxable virgin plastic resin for consumption, 

7 use, or warehousing, and 

8 ‘‘(B) the sale of any taxable virgin plastic 

9 resin sold by an applicable entity unless there 

10 was a prior taxable entry of such resin under 

11 subparagraph (A), and 

12 ‘‘(2) a tax on the entry into the United States 

13 of any imported covered item. 

14 ‘‘(b) AMOUNT OF TAX.— 

15 ‘‘(1) TAXABLE VIRGIN PLASTIC RESIN.— 

16 ‘‘(A) IN GENERAL.—The amount of the 

17 tax imposed under subsection (a)(1) shall be de18 termined in accordance with the following table: 

‘‘For any entry or sale during calendar year: 

The tax is the following amount per 

pound of taxable 

virgin plastic 

resin: 

2024 ...................................................................................... 10 cents

2025 ...................................................................................... 15 cents

2026 ...................................................................................... 20 cents

2027 or thereafter ................................................................ Adjusted amount. 


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1 ‘‘(B) ADJUSTED AMOUNT.— 

2 ‘‘(i) IN GENERAL.—For purposes of 

3 subparagraph (A), the adjusted amount for 

4 any entry or sale during any calendar year 

5 beginning after December 31, 2026, shall 

6 be equal to the sum of— 

7 ‘‘(I) 20 cents, plus 

8 ‘‘(II) an amount equal to— 

9 ‘‘(aa) 20 cents, multiplied by 

10 ‘‘(bb) the cost-of-living ad11 justment determined under sec12 tion 1(f)(3) for the calendar year, 

13 determined by substituting ‘cal14 endar year 2025’ for ‘calendar 

15 year 2016’ in subparagraph 

16 (A)(ii) thereof. 

17 ‘‘(ii) ROUNDING.—If any amount de18 termined under clause (i) is not a multiple 

19 of 1 cent, such amount shall be rounded to 

20 the nearest multiple of 1 cent. 

21 ‘‘(2) IMPORTED COVERED ITEMS.— 

22 ‘‘(A) IN GENERAL.—Except as provided in 

23 subparagraph (B), the amount of the tax im24 posed under paragraph (2) of subsection (a) on 


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1 any imported covered item shall be an amount 

2 equal the product of— 

3 ‘‘(i) the weight of such covered item 

4 (expressed in pounds), multiplied by 

5 ‘‘(ii) 20 cents. 

6 ‘‘(B) AUTHORITY TO PRESCRIBE ALTER7 NATE RATE.—With respect to any imported 

8 covered item for which the importer dem9 onstrates to the satisfaction of the Secretary 

10 that such item is not entirely comprised of tax11 able virgin plastic resin, the Secretary may pre12 scribe, in lieu of the rate of tax specified under 

13 subparagraph (A), an alternative rate of tax 

14 with respect to such item for purposes of sub15 section (a)(2). 

16 ‘‘(c) APPLICABLE ENTITY.— 

17 ‘‘(1) IN GENERAL.—For purposes of this sec18 tion, the term ‘applicable entity’ means any manu19 facturer, producer, or importer of taxable virgin 

20 plastic resin. 

21 ‘‘(2) EXEMPTION.— 

22 ‘‘(A) IN GENERAL.—The term ‘applicable 

23 entity’ shall not include any manufacturer, pro24 ducer, or importer of taxable virgin plastic resin 

25 which, with respect to any taxable year— 


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1 ‘‘(i)(I) in the case of a manufacturer 

2 or producer, for the taxable year preceding 

3 such taxable year, manufactured or pro4 duced not greater than 10 tons of taxable 

5 virgin plastic resin, or 

6 ‘‘(II) in the case of an importer, for 

7 the taxable year preceding such taxable 

8 year, imported not greater than 10 tons of 

9 taxable virgin plastic resin, and 

10 ‘‘(ii) meets the gross receipts test of 

11 section 448(c) for such taxable year. 

12 ‘‘(B) AGGREGATION RULE.—For purposes 

13 of this paragraph, all persons treated as a sin14 gle employer under subsection (a) or (b) of sec15 tion 52 or subsection (m) or (o) of section 414 

16 shall be treated as a single manufacturer, pro17 ducer, or importer. 

18 ‘‘(C) ADMINISTRATION.—The Secretary 

19 shall prescribe such regulations or other guid20 ance as may be necessary to administer this 

21 paragraph, and may require information report22 ing from any manufacturer, producer, or im23 porter seeking application of subparagraph (A). 

24 ‘‘(d) EXPORTATION.— 


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1 ‘‘(1) IN GENERAL.—No tax shall be imposed 

2 under this section upon the sale of any taxable vir3 gin plastic resin or imported covered item for export, 

4 and in due course so exported. 

5 ‘‘(2) CREDIT OR REFUND WHERE TAX PAID.— 

6 ‘‘(A) IN GENERAL.—Except as provided in 

7 subparagraph (B), if— 

8 ‘‘(i) tax under subsection (a) was paid 

9 with respect to any taxable virgin plastic 

10 resin or any imported covered item, and 

11 ‘‘(ii) such resin or item was exported 

12 by any person, 

13 credit or refund (without interest) of such tax 

14 shall be allowed or made to the person who paid 

15 such tax. 

16 ‘‘(B) CONDITION TO ALLOWANCE.—No 

17 credit or refund shall be allowed or made under 

18 subparagraph (A) unless the person who paid 

19 the tax establishes that such person— 

20 ‘‘(i) has repaid or agreed to repay the 

21 amount of the tax to the person who ex22 ported the taxable virgin plastic resin or 

23 imported covered item, or 


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1 ‘‘(ii) has obtained the written consent 

2 of such exporter to the allowance of the 

3 credit or the making of the refund. 

4 ‘‘(3) REFUNDS DIRECTLY TO EXPORTER.—The 

5 Secretary shall provide, in regulations, the cir6 cumstances under which a credit or refund (without 

7 interest) of the tax under subsection (a) shall be al8 lowed or made to the person who exported the tax9 able virgin plastic resin or imported covered item, 

10 where— 

11 ‘‘(A) the person who paid the tax waives 

12 their claim to the amount of such credit or re13 fund, and 

14 ‘‘(B) the person exporting the taxable vir15 gin plastic resin or imported covered item pro16 vides such information as the Secretary may re17 quire in such regulations. 

18 ‘‘SEC. 4692. DEFINITIONS AND SPECIAL RULES. 

19 ‘‘(a) DEFINITIONS.—For purposes of this sub20 chapter— 

21 ‘‘(1) COVERED ITEM.— 

22 ‘‘(A) IN GENERAL.—The term ‘covered 

23 item’ means a single-use product which contains 

24 taxable virgin plastic resin, including any packVerDate Sep 11 2014 04:27 Sep 21, 2023 Jkt 039200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\S2844.IS S2844

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1 aging, food service product, beverage container, 

2 or bag. 

3 ‘‘(B) EXCLUSION.—The term ‘covered 

4 item’ shall not include— 

5 ‘‘(i) a medical product which— 

6 ‘‘(I) is regulated under— 

7 ‘‘(aa) the Federal Food, 

8 Drug, and Cosmetic Act, or 

9 ‘‘(bb) the Public Health 

10 Service Act, and 

11 ‘‘(II) the Secretary of Health and 

12 Human Services declares needs to be 

13 made of virgin plastic for public 

14 health or the health of the user, 

15 ‘‘(ii) a container for— 

16 ‘‘(I) a drug, 

17 ‘‘(II) infant formula, 

18 ‘‘(III) a meal replacement liquid, 

19 ‘‘(IV) a biologic, or 

20 ‘‘(V) a medical device, 

21 ‘‘(iii) a personal or feminine hygiene 

22 product that could be unsafe or unsanitary 

23 to recycle, 

24 ‘‘(iv) a sexual health product, or 

25 ‘‘(v) packaging— 


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1 ‘‘(I) for a product described in 

2 clauses (i) through (iv), or 

3 ‘‘(II) used for the shipment of 

4 hazardous materials that is prohibited 

5 from being composed of used mate6 rials under section 178.509 or 

7 178.522 of title 49, Code of Federal 

8 Regulations (as in effect on the date 

9 of enactment of this subchapter). 

10 ‘‘(C) OTHER TERMS.— 

11 ‘‘(i) BAG.—The term ‘bag’ means a 

12 container which is— 

13 ‘‘(I) a single-use product which 

14 contains taxable virgin plastic resin, 

15 and 

16 ‘‘(II) made of flexible material 

17 with an opening and used for carrying 

18 items. 

19 ‘‘(ii) BEVERAGE CONTAINER.—The 

20 term ‘beverage container’ means a vessel 

21 for beverages— 

22 ‘‘(I) which is a single-use product 

23 which contains taxable virgin plastic 

24 resin, and 


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1 ‘‘(II) the volume of which is not 

2 greater than 3 liters. 

3 ‘‘(iii) FOOD SERVICE PRODUCT.—The 

4 term ‘food service product’ means an 

5 item— 

6 ‘‘(I) which is a single-use product 

7 which contains taxable virgin plastic 

8 resin, and 

9 ‘‘(II) designed to deliver a food 

10 product, including a utensil, straw, 

11 drink cup, drink lid, food package, 

12 food container, plate, bowl, meat tray, 

13 or food wrap. 

14 ‘‘(iv) PACKAGING.— 

15 ‘‘(I) IN GENERAL.—The term 

16 ‘packaging’ means a package, con17 tainer, packing materials, or other 

18 material— 

19 ‘‘(aa) which is a single-use 

20 product which contains taxable 

21 virgin plastic resin, and 

22 ‘‘(bb) used for the contain23 ment, protection, handling, deliv24 ery, or presentation of goods. 


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1 ‘‘(II) PRODUCTS INCLUDED AS

2 PACKAGING.—The term ‘packaging’ 

3 shall include any item described in 

4 subclause (I) which is— 

5 ‘‘(aa) intended for the con6 sumer market, 

7 ‘‘(bb) service packaging de8 signed and intended to be used 

9 or filled at the point of sale, such 

10 as carry-out bags, bulk good 

11 bags, take-out bags, and home 

12 delivery food service packaging, 

13 ‘‘(cc) secondary packaging 

14 used to group products for multi15 unit sale, 

16 ‘‘(dd) tertiary packaging 

17 used for transportation or dis18 tribution directly to a consumer, 

19 or 

20 ‘‘(ee) an ancillary element 

21 hung or attached to a product 

22 and performing a packaging 

23 function. 


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1 ‘‘(v) SINGLE-USE PRODUCT.—The 

2 term ‘single-use product’ means a product 

3 which is— 

4 ‘‘(I) routinely disposed of after a 

5 single use or after its contents have 

6 been used or unpackaged, and typi7 cally not refilled, and 

8 ‘‘(II) not durable, washable, or 

9 routinely used for one of the purposes 

10 for which it was designed multiple 

11 times before disposal. 

12 ‘‘(2) IMPORTED COVERED ITEM.—The term 

13 ‘imported covered item’ means any covered item— 

14 ‘‘(A) entered into the United States for 

15 consumption, use, or warehousing, and 

16 ‘‘(B) which is— 

17 ‘‘(i) intended for subsequent sale or 

18 use, and 

19 ‘‘(ii) at the time such item is entered 

20 into the United States, not used as a con21 tainer or packaging for a different product 

22 which is not itself a covered item. 

23 ‘‘(3) TAXABLE VIRGIN PLASTIC RESIN.— 

24 ‘‘(A) IN GENERAL.—The term ‘taxable vir25 gin plastic resin’ means any resin— 


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1 ‘‘(i) which is derived from petroleum 

2 or gas (including ethylene, propylene, poly3 ethylene, polypropylene, polystyrene, and 

4 polyvinyl chloride), and 

5 ‘‘(ii) which is manufactured or pro6 duced in the United States or entered into 

7 the United States for consumption, use, or 

8 warehousing. 

9 ‘‘(B) EXCLUSION OF POST-CONSUMER RE10 CYCLED RESIN.—The term ‘taxable virgin plas11 tic resin’ shall not include any resin which is es12 tablished to the satisfaction of the Secretary to 

13 be reprocessed from recovered material so that 

14 it can be used in place of resin described in 

15 clause (i) of subparagraph (A). 

16 ‘‘(4) UNITED STATES.—The term ‘United 

17 States’ has the meaning given such term by section 

18 4612(a)(4). 

19 ‘‘(5) IMPORTER.—The term ‘importer’ means 

20 the person entering the taxable virgin plastic resin 

21 or covered item into the United States for consump22 tion, use, or warehousing. 

23 ‘‘(b) FRACTION OF A POUND.—In the case of a frac24 tion of a pound, the tax imposed by section 4691 shall 


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1 be the same fraction of the amount of such tax imposed 

2 on a whole pound. 

3 ‘‘(c) USE TREATED AS SALE.—If any applicable enti4 ty manufactures, produces, or imports any taxable virgin 

5 plastic resin and uses such resin, then such person shall 

6 be liable for tax under section 4691 in the same manner 

7 as if such resin were sold by such entity. 

8 ‘‘(d) EXCEPTION FOR CERTAIN USES.— 

9 ‘‘(1) IN GENERAL.—Under regulations pre10 scribed by the Secretary, in the case of any taxable 

11 virgin plastic resin for which the manufacturer, pro12 ducer, or importer of such resin— 

13 ‘‘(A) certifies that such resin will only be 

14 used in the manufacture or production within 

15 the United States of any product which is not 

16 a covered item, and 

17 ‘‘(B) satisfies the registration requirements 

18 under paragraph (2), 

19 no tax shall be imposed under section 4691(a)(1). 

20 ‘‘(2) REGISTRATION.— 

21 ‘‘(A) IN GENERAL.—With respect to any 

22 taxable year, the Secretary shall require any 

23 person seeking an exemption under paragraph 

24 (1) to register with the Secretary at such time, 

25 in such form and manner, and subject to such 


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1 terms and conditions, as the Secretary may by 

2 regulations prescribe. A registration under this 

3 paragraph may be used only in accordance with 

4 regulations prescribed under this paragraph. 

5 ‘‘(B) REGISTRATION IN EVENT OF CHANGE

6 IN OWNERSHIP.—Under regulations prescribed 

7 by the Secretary, a person (other than a cor8 poration the stock of which is regularly traded 

9 on an established securities market) shall be re10 quired to re-register under this paragraph if 

11 after a transaction (or series of related trans12 actions) more than 50 percent of ownership in13 terests in, or assets of, such person are held by 

14 persons other than persons (or persons related 

15 thereto) who held more than 50 percent of such 

16 interests or assets before the transaction (or se17 ries of related transactions). 

18 ‘‘(C) DENIAL, REVOCATION, OR SUSPEN19 SION OF REGISTRATION.—Rules similar to the 

20 rules of section 4222(c) shall apply to registra21 tion under this paragraph. 

22 ‘‘(D) INFORMATION REPORTING.—The 

23 Secretary may require— 

24 ‘‘(i) information reporting by any per25 son registered under this paragraph, and 


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1 ‘‘(ii) information reporting by such 

2 other persons as the Secretary deems nec3 essary to carry out this paragraph. 

4 ‘‘(3) SALES TO CERTAIN SMALL BUYERS.— 

5 ‘‘(A) IN GENERAL.—Under regulations 

6 prescribed by the Secretary, in the case of any 

7 taxable virgin plastic resin which is sold by the 

8 manufacturer, producer, or importer of such 

9 resin to a person who— 

10 ‘‘(i) meets the gross receipts test of 

11 section 448(c) for the taxable year in 

12 which such resin is sold, and 

13 ‘‘(ii) provides such manufacturer, pro14 ducer, or importer with a certificate which 

15 includes— 

16 ‘‘(I) the name and address of 

17 such person, 

18 ‘‘(II) the applicable period (not 

19 to exceed 4 calendar quarters) for 

20 which the certificate applies, and 

21 ‘‘(III) a statement that— 

22 ‘‘(aa) such person satisfies 

23 the requirement under clause (i), 

24 and 


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1 ‘‘(bb) such resin will only be 

2 used in the manufacture or pro3 duction within the United States 

4 of any product which is not a 

5 covered item, 

6 no tax shall be imposed under section 

7 4691(a)(1). 

8 ‘‘(4) TAXATION OF NONQUALIFIED USE.—For 

9 purposes of section 4691(a)(1), if no tax was im10 posed by such section on the sale of any taxable vir11 gin plastic resin by reason of paragraph (1) or para12 graph (3), the first person who uses such resin in 

13 a manner other than a use described in such para14 graph shall be treated as the manufacturer of such 

15 resin. 

16 ‘‘(e) REFUND OR CREDIT FOR CERTAIN USES.— 

17 Under regulations prescribed by the Secretary, if— 

18 ‘‘(1) a tax under section 4691(a)(1) was paid 

19 with respect to any taxable virgin plastic resin, and 

20 ‘‘(2) such resin was used by any person in the 

21 manufacture or production within the United States 

22 of any product which is not a covered item, 

23 then an amount equal to the tax so paid shall be allowed 

24 as a credit or refund (without interest) to such person in 


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1 the same manner as if it were an overpayment of tax im2 posed by such section. 

3 ‘‘(f) DISPOSITION OF REVENUES FROM PUERTO

4 RICO AND THE VIRGIN ISLANDS.—The provisions of sub5 sections (a)(3) and (b)(3) of section 7652 shall not apply 

6 to any tax imposed by section 4691. 

7 ‘‘(g) IMPOSITION OF FLOOR STOCKS TAXES.— 

8 ‘‘(1) IN GENERAL.— 

9 ‘‘(A) IN GENERAL.—If, on any tax-increase 

10 date, any taxable virgin plastic resin or im11 ported covered item is held by any person 

12 (other than the manufacturer, producer, or im13 porter thereof) for sale or for use in further 

14 manufacture, there is hereby imposed a floor 

15 stocks tax. 

16 ‘‘(B) AMOUNT OF TAX.—The amount of 

17 the tax imposed by subparagraph (A) shall be 

18 the excess (if any) of— 

19 ‘‘(i) the tax which would be imposed 

20 under section 4691— 

21 ‘‘(I) in the case of any taxable 

22 virgin plastic resin, on such resin if 

23 the sale of such resin by the applica24 ble entity had occurred on the tax-in25 crease date, or 


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1 ‘‘(II) in the case of any imported 

2 covered item, on such item if the 

3 entry or withdrawal of such item by 

4 the importer thereof had occurred on 

5 the tax-increase date, over 

6 ‘‘(ii) the prior tax (if any) imposed by 

7 this subchapter on such resin or item. 

8 ‘‘(C) TAX-INCREASE DATE.—For purposes 

9 of this paragraph, the term ‘tax-increase date’ 

10 means January 1 of any calendar year. 

11 ‘‘(2) DUE DATE.—The taxes imposed by this 

12 subsection on January 1 of any calendar year shall 

13 be paid on or before June 30 of such year. 

14 ‘‘(3) APPLICATION OF OTHER LAWS.—All other 

15 provisions of law, including penalties, applicable with 

16 respect to the taxes imposed by section 4691 shall 

17 apply to the floor stocks taxes imposed by this sub18 section. 

19 ‘‘(h) REGULATIONS.—The Secretary shall prescribe 

20 such regulations as may be necessary to carry out the pro21 visions of this subchapter.’’. 

22 (b) PLASTIC WASTE REDUCTION FUND.—Sub23 chapter A of chapter 98 of the Internal Revenue Code of 

24 1986 is amended by adding at the end the following new 

25 section: 


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1 ‘‘SEC. 9512. PLASTIC WASTE REDUCTION FUND. 

2 ‘‘(a) ESTABLISHMENT AND FUNDING.—There is 

3 hereby established in the Treasury of the United States 

4 a trust fund to be referred to as the ‘Plastic Waste Reduc5 tion Fund’, consisting of such amounts as may be appro6 priated or credited to such trust fund as provided for in 

7 this section and section 9602(b). 

8 ‘‘(b) TRANSFERS TO THE PLASTIC WASTE REDUC9 TION FUND.—There are hereby appropriated to the Plas10 tic Waste Reduction Fund amounts equivalent to the taxes 

11 received in the Treasury under section 4691. 

12 ‘‘(c) EXPENDITURES FROM THE PLASTIC WASTE

13 REDUCTION FUND.—Subject to subsection (d), amounts 

14 in the Plastic Waste Reduction Fund shall be available, 

15 as provided by appropriation Acts, for making expendi16 tures— 

17 ‘‘(1) to carry out reduction, recycling, and reuse 

18 activities, including— 

19 ‘‘(A) making improvements to recycling in20 frastructure, or 

21 ‘‘(B) establishing or improving infrastruc22 ture for reuse and refill systems, 

23 ‘‘(2) to carry out plastic waste and marine de24 bris reduction, detection, monitoring, and cleanup 

25 activities of— 


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1 ‘‘(A) the grant programs established under 

2 section 302 of the Save Our Seas 2.0 Act (33 

3 U.S.C. 4282), 

4 ‘‘(B) the Marine Debris Program estab5 lished by section 3 of the Marine Debris Act 

6 (33 U.S.C. 1952), 

7 ‘‘(C) the Marine Debris Foundation estab8 lished by section 111 of the Save Our Seas 2.0 

9 Act (33 U.S.C. 4211), and 

10 ‘‘(D) other Federal programs carrying out 

11 such activities, and 

12 ‘‘(3) to address environmental justice and pollu13 tion impacts from plastic production. 

14 ‘‘(d) PROHIBITION ON CERTAIN EXPENDITURES.— 

15 No amount in the Plastic Waste Reduction Fund shall be 

16 available for making any expenditure relating to— 

17 ‘‘(1) the use of waste— 

18 ‘‘(A) as a fuel or fuel substitute, 

19 ‘‘(B) for energy production, 

20 ‘‘(C) for alternative daily cover, or 

21 ‘‘(D) within the footprint of a landfill, or 

22 ‘‘(2) the conversion of waste into alternative 

23 products (such as chemicals, feedstocks, fuels, or en24 ergy) through— 

25 ‘‘(A) incineration, 


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1 ‘‘(B) pyrolysis, 

2 ‘‘(C) hydropyrolysis, 

3 ‘‘(D) methanolysis, 

4 ‘‘(E) gasification, or 

5 ‘‘(F) any method similar to the methods 

6 described in subparagraphs (A) through (E), as 

7 identified by the Secretary.’’. 

8 (c) CLERICAL AMENDMENTS.— 

9 (1) The table of subchapters for chapter 38 of 

10 the Internal Revenue Code of 1986 is amended by 

11 adding at the end the following new item: 

‘‘SUBCHAPTER E—TAX ON PLASTICS’’. 

12 (2) The table of sections for subchapter A of 

13 chapter 98 of such Code is amended by adding at 

14 the end the following new item: 

‘‘Sec. 9512. Plastic Waste Reduction Fund.’’. 

15 (d) EFFECTIVE DATE.—The amendments made by 

16 this section shall take effect on January 1, 2024. 

Æ 


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