I 

108TH CONGRESS 

2D SESSION H. R. 4553 

To amend the Internal Revenue Code of 1986 to provide tax incentives 

to encourage manufacturers of computer and television equipment to 

operate an environmentally sound recycling program for use by consumers who want to discard the equipment. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 14, 2004 

Mr. CUNNINGHAM (for himself and Mr. CANTOR) 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 provide 

tax incentives to encourage manufacturers of computer 

and television equipment to operate an environmentally 

sound recycling program for use by consumers who want 

to discard the equipment. 

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 ‘‘Tax Incentives to En5 courage Recycling Act of 2004’’ or the ‘‘TIER Act of 

6 2004’’. 
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1 SEC. 2. CREDIT FOR POST-CONSUMER RECYCLING OF COM2 PUTER AND TELEVISION EQUIPMENT BY 

3 MANUFACTURERS OF THE EQUIPMENT. 

4 (a) IN GENERAL.—Subpart D of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 (relating to business-related credits) is amended by 

7 adding at the end the following new section: 

8 ‘‘SEC. 45G. POST-CONSUMER RECYCLING OF COMPUTER 

9 AND TELEVISION EQUIPMENT BY MANUFAC10 TURERS OF THE EQUIPMENT. 

11 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

12 in the case of a manufacturer of computer equipment or 

13 televisions, the recycling equipment credit determined 

14 under this section for the taxable year is the amount de15 termined under subsection (b) for each item of such equip16 ment— 

17 ‘‘(1) which was manufactured by such manufac18 turer, and 

19 ‘‘(2) which is disposed of by such manufacturer 

20 pursuant to a qualified recycling program. 

21 ‘‘(b) AMOUNT OF CREDIT.—The amount of credit 

22 shall be determined as follows: 

‘‘Type of item: Amount of credit: 

Central processing unit ............................................................ $4

Monitor .................................................................................... $4

Printer ...................................................................................... $4

Mouse and Keyboard (both) .................................................... $1

Television ................................................................................. $4. 
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1 ‘‘(c) DEFINITIONS.—For purposes of this section— 

2 ‘‘(1) COMPUTER.—The term ‘computer’ means 

3 an electronic, magnetic, optical, electrochemical, or 

4 other high speed data processing device performing 

5 logical, arithmetic, or storage functions, and may in6 clude both a central processing unit and a monitor, 

7 but such term does not include an automated type8 writer or typesetter, a portable hand held calculator, 

9 or other similar device. 

10 ‘‘(2) CENTRAL PROCESSING UNIT.—The term 

11 ‘central processing unit’ includes a case and all of its 

12 contents, such as the primary printed circuit board 

13 and its components, additional printed circuit 

14 boards, one or more disc drives, a transformer, inte15 rior wire, and a power cord. 

16 ‘‘(3) MONITOR.—The term ‘monitor’ means a 

17 separate visual display component of a computer, 

18 whether sold separately or together with a central 

19 processing unit, and includes a cathode ray tube or 

20 liquid crystal display, its case, interior wires and cir21 cuitry, cable to the central processing unit, and 

22 power cord. 

23 ‘‘(4) QUALIFIED RECYCLING PROGRAM.—The 

24 term ‘qualified recycling program’ means any pro25 gram under which all parts of the computer or tele-
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1 vision (including any hazardous waste, as defined in 

2 section 1004(5) of the Solid Waste Disposal Act (42 

3 U.S.C. 6903)) are disposed of in an environmentally 

4 sound and responsible manner.’’ 

5 (b) CONFORMING AMENDMENT.—Section 38(b) of 

6 such Code (relating to general business credit) is amended 

7 by striking ‘‘plus’’ at the end of paragraph (14), by strik8 ing the period at the end of paragraph (15) and inserting 

9 ‘‘, plus’’, and by adding at the end the following new para10 graph: 

11 ‘‘(16) in the case of a manufacturer of com12 puter equipment or televisions, the recycling equip13 ment credit determined under section 45G(a).’’. 

14 (c) CLERICAL AMENDMENT.—The table of sections 

15 for subpart D of part IV of subchapter A of chapter 1 

16 of such Code is amended by inserting after the item relat17 ing to section 45F the following new item: 

‘‘Sec. 45G. Post-consumer recycling of computer and television 

equipment by manufacturers of the equipment.’’. 

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

19 this section shall apply to taxable years beginning after 

20 the date of the enactment of this Act. 

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