II 

115TH CONGRESS 

2D SESSION S. 2371 

To amend the Internal Revenue Code of 1986 to modify the definition 

of municipal solid waste. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 5, 2018 

Ms. STABENOW (for herself, Mr. BOOZMAN, Mr. CARPER, Ms. BALDWIN, and 

Mr. ISAKSON) 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. 

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

3 SECTION 1. MODIFICATION TO DEFINITION OF MUNICIPAL 

4 SOLID WASTE. 

5 (a) IN GENERAL.—Paragraph (6) of section 45(c) of 

6 the Internal Revenue Code of 1986 is amended to read 

7 as follows: 

8 ‘‘(6) MUNICIPAL SOLID WASTE.— 

9 ‘‘(A) IN GENERAL.—The term ‘municipal 

10 solid waste’ has the meaning given the term 


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1 ‘solid waste’ under section 1004(27) of the 

2 Solid Waste Disposal Act (42 U.S.C. 

3 6903(27)), except that such term does not in4 clude— 

5 ‘‘(i) paper which is commonly recycled 

6 and which has been segregated from other 

7 solid waste (as so defined), or 

8 ‘‘(ii) solid waste (as so defined) which 

9 is collected as part of a system which com10 mingles commonly recycled paper with 

11 other solid waste which is not commonly 

12 recycled at any point from the time of col13 lection through any materials recovery. 

14 ‘‘(B) SPECIAL RULE WITH RESPECT TO IN15 CIDENTAL AND RESIDUAL WASTE.—Subpara16 graph (A)(ii) shall not apply to— 

17 ‘‘(i) solid waste (as so defined) which 

18 only contains an incidental amount of com19 monly recycled paper, and 

20 ‘‘(ii) solid waste (as so defined) which 

21 is residual waste generated at a materials 

22 recovery facility that receives and processes 

23 only paper and other recyclable materials 

24 containing no more than an incidental 

25 amount of non-recyclable solid waste. 


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1 ‘‘(C) NO EFFECT ON EXISTING PROC2 ESSES.—Nothing in subparagraph (A) shall be 

3 interpreted to require a State or a political sub4 division of a State, directly or indirectly, to 

5 change the systems, processes, or equipment it 

6 uses to collect, treat, dispose, or otherwise use 

7 municipal solid waste, within the meaning of 

8 the Solid Waste Disposal Act (42 U.S.C. 6903 

9 et seq.), nor require a change to the regulations 

10 that implement subtitle D of such Act (42 

11 U.S.C. 6901 et seq.).’’. 

12 (b) RULES WITH RESPECT TO ELECTRICITY PRO13 DUCED FROM SOLID WASTE.—Subsection (e) of section 

14 45 of the Internal Revenue Code of 1986 is amended by 

15 adding at the end the following new paragraph: 

16 ‘‘(12) SOURCE OF MUNICIPAL SOLID WASTE

17 FEEDSTOCK.—In the case of a qualified facility that 

18 produces electricity both from municipal solid waste 

19 and other solid waste that is not a qualified energy 

20 resource— 

21 ‘‘(A) such facility shall be considered a 

22 qualified facility if it otherwise meets the re23 quirements of subsection (d), and 


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1 ‘‘(B) subsection (a) shall only apply to that 

2 portion of the electricity produced from munic3 ipal solid waste.’’. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to taxable years beginning after 

6 the date of the enactment of this Act. 

Æ 


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