I 

118TH CONGRESS 

1ST SESSION H. R. 5564 

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

on plastics. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 19, 2023 

Mr. DOGGETT (for himself, Mr. BLUMENAUER, Ms. BONAMICI, Ms. CHU, Ms. 

CLARKE of New York, Mr. CLEAVER, Mr. COHEN, Mr. ESPAILLAT, Mr. 

GOMEZ, Ms. JACKSON LEE, Ms. JAYAPAL, Mr. JOHNSON of Georgia, Mr. 

KRISHNAMOORTHI, Mr. LARSON of Connecticut, Ms. LEE of California, 

Mr. LIEU, Mr. NADLER, Ms. NORTON, Mr. PAYNE, Ms. PINGREE, Mr. 

QUIGLEY, Mr. RASKIN, Ms. SA ́NCHEZ, Mr. SCHIFF, Mrs. WATSON COLEMAN, and Ms. WILSON of Florida) introduced the following bill; which 

was referred to the Committee on Ways and Means, and in addition to 

the Committees on Energy and Commerce, Natural Resources, and 

Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions 

as fall within the jurisdiction of the committee concerned 

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, 


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1 SECTION 1. SHORT TITLE. 

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

3 Decrease Unrecycled Contaminants in Ecosystems Act of 

4 2023’’ or the ‘‘REDUCE Act of 2023’’. 

5 SEC. 2. EXCISE TAX ON PLASTICS. 

6 (a) IN GENERAL.—Chapter 38 of the Internal Rev7 enue Code of 1986 is amended by adding at the end there8 of the following new subchapter: 

9 ‘‘Subchapter E—Tax on Plastics 

‘‘Sec. 4691. Imposition of tax. 

‘‘Sec. 4692. Definitions and special rules. 

10 ‘‘SEC. 4691. IMPOSITION OF TAX. 

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

12 ‘‘(1) a tax on— 

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

14 any taxable virgin plastic resin for consumption, 

15 use, or warehousing, and 

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

17 resin sold by an applicable entity unless there 

18 was a prior taxable entry of such resin under 

19 subparagraph (A), and 

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

21 of any imported covered item. 

22 ‘‘(b) AMOUNT OF TAX.— 

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


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

2 tax imposed under subsection (a)(1) shall be de3 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. 

4 ‘‘(B) ADJUSTED AMOUNT.— 

5 ‘‘(i) IN GENERAL.—For purposes of 

6 subparagraph (A), the adjusted amount for 

7 any entry or sale during any calendar year 

8 beginning after December 31, 2026, shall 

9 be equal to the sum of— 

10 ‘‘(I) 20 cents, plus 

11 ‘‘(II) an amount equal to— 

12 ‘‘(aa) 20 cents, multiplied by 

13 ‘‘(bb) the cost-of-living ad14 justment determined under sec15 tion 1(f)(3) for the calendar year, 

16 determined by substituting ‘cal17 endar year 2025’ for ‘calendar 

18 year 2016’ in subparagraph 

19 (A)(ii) thereof. 


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1 ‘‘(ii) ROUNDING.—If any amount de2 termined under clause (i) is not a multiple 

3 of 1 cent, such amount shall be rounded to 

4 the nearest multiple of 1 cent. 

5 ‘‘(2) IMPORTED COVERED ITEMS.— 

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

7 subparagraph (B), the amount of the tax im8 posed under paragraph (2) of subsection (a) on 

9 any imported covered item shall be an amount 

10 equal the product of— 

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

12 (expressed in pounds), multiplied by 

13 ‘‘(ii) 20 cents. 

14 ‘‘(B) AUTHORITY TO PRESCRIBE ALTER15 NATE RATE.—With respect to any imported 

16 covered item for which the importer dem17 onstrates to the satisfaction of the Secretary 

18 that such item is not entirely comprised of tax19 able virgin plastic resin, the Secretary may pre20 scribe, in lieu of the rate of tax specified under 

21 subparagraph (A), an alternative rate of tax 

22 with respect to such item for purposes of sub23 section (a)(2). 

24 ‘‘(c) APPLICABLE ENTITY.— 


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1 ‘‘(1) IN GENERAL.—For purposes of this sec2 tion, the term ‘applicable entity’ means any manu3 facturer, producer, or importer of taxable virgin 

4 plastic resin. 

5 ‘‘(2) EXEMPTION.— 

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

7 entity’ shall not include any manufacturer, pro8 ducer, or importer of taxable virgin plastic resin 

9 which, with respect to any taxable year— 

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

11 or producer, for the taxable year preceding 

12 such taxable year, manufactured or pro13 duced not greater than 10 tons of taxable 

14 virgin plastic resin, or 

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

16 the taxable year preceding such taxable 

17 year, imported not greater than 10 tons of 

18 taxable virgin plastic resin, and 

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

20 section 448(c) for such taxable year. 

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

22 of this paragraph, all persons treated as a sin23 gle employer under subsection (a) or (b) of sec24 tion 52 or subsection (m) or (o) of section 414 


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1 shall be treated as a single manufacturer, pro2 ducer, or importer. 

3 ‘‘(C) ADMINISTRATION.—The Secretary 

4 shall prescribe such regulations or other guid5 ance as may be necessary to administer this 

6 paragraph, and may require information report7 ing from any manufacturer, producer, or im8 porter seeking application of subparagraph (A). 

9 ‘‘(d) EXPORTATION.— 

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

11 under this section upon the sale of any taxable vir12 gin plastic resin or imported covered item for export, 

13 and in due course so exported. 

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

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

16 subparagraph (B), if— 

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

18 with respect to any taxable virgin plastic 

19 resin or any imported covered item, and 

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

21 by any person, 

22 credit or refund (without interest) of such tax 

23 shall be allowed or made to the person who paid 

24 such tax. 


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1 ‘‘(B) CONDITION TO ALLOWANCE.—No 

2 credit or refund shall be allowed or made under 

3 subparagraph (A) unless the person who paid 

4 the tax establishes that such person— 

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

6 amount of the tax to the person who ex7 ported the taxable virgin plastic resin or 

8 imported covered item, or 

9 ‘‘(ii) has obtained the written consent 

10 of such exporter to the allowance of the 

11 credit or the making of the refund. 

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

13 Secretary shall provide, in regulations, the cir14 cumstances under which a credit or refund (without 

15 interest) of the tax under subsection (a) shall be al16 lowed or made to the person who exported the tax17 able virgin plastic resin or imported covered item, 

18 where— 

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

20 their claim to the amount of such credit or re21 fund, and 

22 ‘‘(B) the person exporting the taxable vir23 gin plastic resin or imported covered item pro24 vides such information as the Secretary may re25 quire in such regulations. 


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

2 ‘‘(a) DEFINITIONS.—For purposes of this sub3 chapter— 

4 ‘‘(1) COVERED ITEM.— 

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

6 item’ means a single-use product which contains 

7 taxable virgin plastic resin, including any pack8 aging, food service product, beverage container, 

9 or bag. 

10 ‘‘(B) EXCLUSION.—The term ‘covered 

11 item’ shall not include— 

12 ‘‘(i) a medical product which— 

13 ‘‘(I) is regulated under— 

14 ‘‘(aa) the Federal Food, 

15 Drug, and Cosmetic Act, or 

16 ‘‘(bb) the Public Health 

17 Service Act, and 

18 ‘‘(II) the Secretary of Health and 

19 Human Services declares needs to be 

20 made of virgin plastic for public 

21 health or the health of the user, 

22 ‘‘(ii) a container for— 

23 ‘‘(I) a drug, 

24 ‘‘(II) infant formula, 

25 ‘‘(III) a meal replacement liquid, 

26 ‘‘(IV) a biologic, or 


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1 ‘‘(V) a medical device, 

2 ‘‘(iii) a personal or feminine hygiene 

3 product that could be unsafe or unsanitary 

4 to recycle, 

5 ‘‘(iv) a sexual health product, or 

6 ‘‘(v) packaging— 

7 ‘‘(I) for a product described in 

8 clauses (i) through (iv), or 

9 ‘‘(II) used for the shipment of 

10 hazardous materials that is prohibited 

11 from being composed of used mate12 rials under section 178.509 or 

13 178.522 of title 49, Code of Federal 

14 Regulations (as in effect on the date 

15 of enactment of this subchapter). 

16 ‘‘(C) OTHER TERMS.— 

17 ‘‘(i) BAG.—The term ‘bag’ means a 

18 container which is— 

19 ‘‘(I) a single-use product which 

20 contains taxable virgin plastic resin, 

21 and 

22 ‘‘(II) made of flexible material 

23 with an opening and used for carrying 

24 items. 


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1 ‘‘(ii) BEVERAGE CONTAINER.—The 

2 term ‘beverage container’ means a vessel 

3 for beverages— 

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

5 which contains taxable virgin plastic 

6 resin, and 

7 ‘‘(II) the volume of which is not 

8 greater than 3 liters. 

9 ‘‘(iii) FOOD SERVICE PRODUCT.—The 

10 term ‘food service product’ means an 

11 item— 

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

13 which contains taxable virgin plastic 

14 resin, and 

15 ‘‘(II) designed to deliver a food 

16 product, including a utensil, straw, 

17 drink cup, drink lid, food package, 

18 food container, plate, bowl, meat tray, 

19 or food wrap. 

20 ‘‘(iv) PACKAGING.— 

21 ‘‘(I) IN GENERAL.—The term 

22 ‘packaging’ means a package, con23 tainer, packing materials, or other 

24 material— 


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1 ‘‘(aa) which is a single-use 

2 product which contains taxable 

3 virgin plastic resin, and 

4 ‘‘(bb) used for the contain5 ment, protection, handling, deliv6 ery, or presentation of goods. 

7 ‘‘(II) PRODUCTS INCLUDED AS

8 PACKAGING.—The term ‘packaging’ 

9 shall include any item described in 

10 subclause (I) which is— 

11 ‘‘(aa) intended for the con12 sumer market, 

13 ‘‘(bb) service packaging de14 signed and intended to be used 

15 or filled at the point of sale, such 

16 as carry-out bags, bulk good 

17 bags, take-out bags, and home 

18 delivery food service packaging, 

19 ‘‘(cc) secondary packaging 

20 used to group products for multi21 unit sale, 

22 ‘‘(dd) tertiary packaging 

23 used for transportation or dis24 tribution directly to a consumer, 

25 or 


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1 ‘‘(ee) an ancillary element 

2 hung or attached to a product 

3 and performing a packaging 

4 function. 

5 ‘‘(v) SINGLE-USE PRODUCT.—The 

6 term ‘single-use product’ means a product 

7 which is— 

8 ‘‘(I) routinely disposed of after a 

9 single use or after its contents have 

10 been used or unpackaged, and typi11 cally not refilled, and 

12 ‘‘(II) not durable, washable, or 

13 routinely used for one of the purposes 

14 for which it was designed multiple 

15 times before disposal. 

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

17 ‘imported covered item’ means any covered item— 

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

19 consumption, use, or warehousing, and 

20 ‘‘(B) which is— 

21 ‘‘(i) intended for subsequent sale or 

22 use, and 

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

24 into the United States, not used as a conVerDate Sep 11 2014 22:31 Sep 21, 2023 Jkt 039200 PO 00000 Frm 00012 Fmt 6652 Sfmt 6201 E:\BILLS\H5564.IH H5564

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1 tainer or packaging for a different product 

2 which is not itself a covered item. 

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

4 ‘‘(A) IN GENERAL.—The term ‘taxable vir5 gin plastic resin’ means any resin— 

6 ‘‘(i) which is derived from petroleum 

7 or gas (including ethylene, propylene, poly8 ethylene, polypropylene, polystyrene, and 

9 polyvinyl chloride), and 

10 ‘‘(ii) which is manufactured or pro11 duced in the United States or entered into 

12 the United States for consumption, use, or 

13 warehousing. 

14 ‘‘(B) EXCLUSION OF POST-CONSUMER RE15 CYCLED RESIN.—The term ‘taxable virgin plas16 tic resin’ shall not include any resin which is es17 tablished to the satisfaction of the Secretary to 

18 be reprocessed from recovered material so that 

19 it can be used in place of resin described in 

20 clause (i) of subparagraph (A). 

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

22 States’ has the meaning given such term by section 

23 4612(a)(4). 

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

25 the person entering the taxable virgin plastic resin 


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1 or covered item into the United States for consump2 tion, use, or warehousing. 

3 ‘‘(b) FRACTION OF A POUND.—In the case of a frac4 tion of a pound, the tax imposed by section 4691 shall 

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

6 on a whole pound. 

7 ‘‘(c) USE TREATED AS SALE.—If any applicable enti8 ty manufactures, produces, or imports any taxable virgin 

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

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

11 as if such resin were sold by such entity. 

12 ‘‘(d) EXCEPTION FOR CERTAIN USES.— 

13 ‘‘(1) IN GENERAL.—Under regulations pre14 scribed by the Secretary, in the case of any taxable 

15 virgin plastic resin for which the manufacturer, pro16 ducer, or importer of such resin— 

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

18 used in the manufacture or production within 

19 the United States of any product which is not 

20 a covered item, and 

21 ‘‘(B) satisfies the registration requirements 

22 under paragraph (2), 

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

24 ‘‘(2) REGISTRATION.— 


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

2 taxable year, the Secretary shall require any 

3 person seeking an exemption under paragraph 

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

5 in such form and manner, and subject to such 

6 terms and conditions, as the Secretary may by 

7 regulations prescribe. A registration under this 

8 paragraph may be used only in accordance with 

9 regulations prescribed under this paragraph. 

10 ‘‘(B) REGISTRATION IN EVENT OF CHANGE

11 IN OWNERSHIP.—Under regulations prescribed 

12 by the Secretary, a person (other than a cor13 poration the stock of which is regularly traded 

14 on an established securities market) shall be re15 quired to re-register under this paragraph if 

16 after a transaction (or series of related trans17 actions) more than 50 percent of ownership in18 terests in, or assets of, such person are held by 

19 persons other than persons (or persons related 

20 thereto) who held more than 50 percent of such 

21 interests or assets before the transaction (or se22 ries of related transactions). 

23 ‘‘(C) DENIAL, REVOCATION, OR SUSPEN24 SION OF REGISTRATION.—Rules similar to the 


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1 rules of section 4222(c) shall apply to registra2 tion under this paragraph. 

3 ‘‘(D) INFORMATION REPORTING.—The 

4 Secretary may require— 

5 ‘‘(i) information reporting by any per6 son registered under this paragraph, and 

7 ‘‘(ii) information reporting by such 

8 other persons as the Secretary deems nec9 essary to carry out this paragraph. 

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

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

12 prescribed by the Secretary, in the case of any 

13 taxable virgin plastic resin which is sold by the 

14 manufacturer, producer, or importer of such 

15 resin to a person who— 

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

17 section 448(c) for the taxable year in 

18 which such resin is sold, and 

19 ‘‘(ii) provides such manufacturer, pro20 ducer, or importer with a certificate which 

21 includes— 

22 ‘‘(I) the name and address of 

23 such person, 


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1 ‘‘(II) the applicable period (not 

2 to exceed 4 calendar quarters) for 

3 which the certificate applies, and 

4 ‘‘(III) a statement that— 

5 ‘‘(aa) such person satisfies 

6 the requirement under clause (i), 

7 and 

8 ‘‘(bb) such resin will only be 

9 used in the manufacture or pro10 duction within the United States 

11 of any product which is not a 

12 covered item, 

13 no tax shall be imposed under section 

14 4691(a)(1). 

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

16 purposes of section 4691(a)(1), if no tax was im17 posed by such section on the sale of any taxable vir18 gin plastic resin by reason of paragraph (1) or para19 graph (3), the first person who uses such resin in 

20 a manner other than a use described in such para21 graph shall be treated as the manufacturer of such 

22 resin. 

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

24 Under regulations prescribed by the Secretary, if— 


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

2 with respect to any taxable virgin plastic resin, and 

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

4 manufacture or production within the United States 

5 of any product which is not a covered item, 

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

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

8 the same manner as if it were an overpayment of tax im9 posed by such section. 

10 ‘‘(f) DISPOSITION OF REVENUES FROM PUERTO

11 RICO AND THE VIRGIN ISLANDS.—The provisions of sub12 sections (a)(3) and (b)(3) of section 7652 shall not apply 

13 to any tax imposed by section 4691. 

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

15 ‘‘(1) IN GENERAL.— 

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

17 date, any taxable virgin plastic resin or im18 ported covered item is held by any person 

19 (other than the manufacturer, producer, or im20 porter thereof) for sale or for use in further 

21 manufacture, there is hereby imposed a floor 

22 stocks tax. 

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

24 the tax imposed by subparagraph (A) shall be 

25 the excess (if any) of— 


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

2 under section 4691— 

3 ‘‘(I) in the case of any taxable 

4 virgin plastic resin, on such resin if 

5 the sale of such resin by the applica6 ble entity had occurred on the tax-in7 crease date, or 

8 ‘‘(II) in the case of any imported 

9 covered item, on such item if the 

10 entry or withdrawal of such item by 

11 the importer thereof had occurred on 

12 the tax-increase date, over 

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

14 this subchapter on such resin or item. 

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

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

17 means January 1 of any calendar year. 

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

19 subsection on January 1 of any calendar year shall 

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

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

22 provisions of law, including penalties, applicable with 

23 respect to the taxes imposed by section 4691 shall 

24 apply to the floor stocks taxes imposed by this sub25 section. 


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

2 such regulations as may be necessary to carry out the pro3 visions of this subchapter.’’. 

4 (b) PLASTIC WASTE REDUCTION FUND.—Sub5 chapter A of chapter 98 of the Internal Revenue Code of 

6 1986 is amended by adding at the end the following new 

7 section: 

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

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

10 hereby established in the Treasury of the United States 

11 a trust fund to be referred to as the ‘Plastic Waste Reduc12 tion Fund’, consisting of such amounts as may be appro13 priated or credited to such trust fund as provided for in 

14 this section and section 9602(b). 

15 ‘‘(b) TRANSFERS TO THE PLASTIC WASTE REDUC16 TION FUND.—There are hereby appropriated to the Plas17 tic Waste Reduction Fund amounts equivalent to the taxes 

18 received in the Treasury under section 4691. 

19 ‘‘(c) EXPENDITURES FROM THE PLASTIC WASTE

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

21 in the Plastic Waste Reduction Fund shall be available, 

22 as provided by appropriation Acts, for making expendi23 tures— 

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

25 activities, including— 


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1 ‘‘(A) making improvements to recycling in2 frastructure, or 

3 ‘‘(B) establishing or improving infrastruc4 ture for reuse and refill systems, 

5 ‘‘(2) to carry out plastic waste and marine de6 bris reduction, detection, monitoring, and cleanup 

7 activities of— 

8 ‘‘(A) the grant programs established under 

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

10 U.S.C. 4282), 

11 ‘‘(B) the Marine Debris Program estab12 lished by section 3 of the Marine Debris Act 

13 (33 U.S.C. 1952), 

14 ‘‘(C) the Marine Debris Foundation estab15 lished by section 111 of the Save Our Seas 2.0 

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

17 ‘‘(D) other Federal programs carrying out 

18 such activities, and 

19 ‘‘(3) to address environmental justice and pollu20 tion impacts from plastic production. 

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

22 No amount in the Plastic Waste Reduction Fund shall be 

23 available for making any expenditure relating to— 

24 ‘‘(1) the use of waste— 

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


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1 ‘‘(B) for energy production, 

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

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

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

5 products (such as chemicals, feedstocks, fuels, or en6 ergy) through— 

7 ‘‘(A) incineration, 

8 ‘‘(B) pyrolysis, 

9 ‘‘(C) hydropyrolysis, 

10 ‘‘(D) methanolysis, 

11 ‘‘(E) gasification, or 

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

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

14 identified by the Secretary.’’. 

15 (c) CLERICAL AMENDMENTS.— 

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

17 the Internal Revenue Code of 1986 is amended by 

18 adding at the end the following new item: 

‘‘SUBCHAPTER E—TAX ON PLASTICS’’. 

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

20 chapter 98 of such Code is amended by adding at 

21 the end the following new item: 

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

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

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

Æ 


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