II 

116TH CONGRESS 

1ST SESSION S. 1396 

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

of municipal solid waste. 

IN THE SENATE OF THE UNITED STATES 

MAY 9, 2019 

Ms. STABENOW (for herself, Mr. BOOZMAN, Mr. CARPER, Mr. ISAKSON, Ms. 

BALDWIN, and Mr. CASSIDY) 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. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protect America’s 

5 Paper for Recycling Act’’. 

6 SEC. 2. MODIFICATION TO DEFINITION OF MUNICIPAL 

7 SOLID WASTE. 

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

9 the Internal Revenue Code of 1986 is amended to read 

10 as follows: 


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1 ‘‘(6) MUNICIPAL SOLID WASTE.— 

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

3 solid waste’ has the meaning given the term 

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

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

6 6903(27)), except that such term does not in7 clude— 

8 ‘‘(i) paper which is commonly recycled 

9 and which has been segregated from other 

10 solid waste (as so defined), or 

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

12 is collected as part of a system which com13 mingles commonly recycled paper with 

14 other solid waste which is not commonly 

15 recycled at any point from the time of col16 lection through any materials recovery. 

17 ‘‘(B) SPECIAL RULE WITH RESPECT TO IN18 CIDENTAL AND RESIDUAL WASTE.—Subpara19 graph (A)(ii) shall not apply to— 

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

21 only contains an incidental amount of com22 monly recycled paper, and 

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

24 is residual waste generated at a materials 

25 recovery facility that receives and processes 


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1 only paper and other recyclable materials 

2 containing no more than an incidental 

3 amount of non-recyclable solid waste. 

4 ‘‘(C) NO EFFECT ON EXISTING PROC5 ESSES.—Nothing in subparagraph (A) shall be 

6 interpreted to require a State or a political sub7 division of a State, directly or indirectly, to 

8 change the systems, processes, or equipment it 

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

10 municipal solid waste, within the meaning of 

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

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

13 that implement subtitle D of such Act (42 

14 U.S.C. 6901 et seq.).’’. 

15 (b) RULES WITH RESPECT TO ELECTRICITY PRO16 DUCED FROM SOLID WASTE.—Subsection (e) of section 

17 45 of the Internal Revenue Code of 1986 is amended by 

18 adding at the end the following new paragraph: 

19 ‘‘(12) SOURCE OF MUNICIPAL SOLID WASTE

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

21 produces electricity both from municipal solid waste 

22 and other solid waste that is not a qualified energy 

23 resource— 


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

2 qualified facility if it otherwise meets the re3 quirements of subsection (d), and 

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

5 portion of the electricity produced from munic6 ipal solid waste.’’. 

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

8 this section shall apply to taxable years beginning after 

9 the date of the enactment of this Act. 

Æ 


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