I

103D CONGRESS

1ST SESSION H. R. 2199

To amend the Federal Water Pollution Control Act to reauthorize and modify

the State water pollution control revolving loan program, and for other

purposes.

IN THE HOUSE OF REPRESENTATIVES

MAY 20, 1993

Mr. STUDDS (for himself, Ms. FURSE, Ms. SCHENK, Mr. HAMBURG, Mr.

HOCHBRUECKNER, Mr. KENNEDY, and Mr. FRANK of Massachusetts) introduced the following bill; which was referred jointly to the Committees

on Public Works and Transportation, Merchant Marine and Fisheries,

and Ways and Means

A BILL

To amend the Federal Water Pollution Control Act to reauthorize and modify the State water pollution control revolving loan program, and for other purposes.

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 ‘‘Polluter Pays Clean

5 Water Funding Act’’.

6 SEC. 2. FINDINGS.

7 Congress makes the following findings:
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1 (1) We are in the midst of a clean water crisis.

2 Across the Nation, water and sewer bills are sky3 rocketing as the costs of municipal sewage treatment

4 plants and other clean water programs soar. These

5 escalating costs have a disproportionate effect on the

6 poor and on families in small and economically de7 pressed communities.

8 (2) There is no relief in sight. The most recent

9 report by the Environmental Protection Agency esti10 mates at least $155,000,000,000 will be needed over

11 the next 20 years just to meet current Federal

12 Water Pollution Control Act requirements.

13 (3) The whole story is even more sobering. If

14 the full costs of Federal Water Pollution Control Act

15 implementation are considered, including combined

16 sewer overflows, storm water control, polluted runoff

17 control, and implementation of national estuary pro18 grams, then the total cost of Federal Water Pollu19 tion Control Act implementation will greatly exceed

20 $200,000,000,000 over the next 20 years.

21 (4) We are not now doing enough. In light of

22 these overwhelming needs, the current Federal in23 vestment of $2,000,000,000 in State assistance is

24 grossly inadequate to meet the Federal Water Pollu25 tion Control Act’s fundamental objective of eliminat-
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1 ing discharges and achieving water quality which

2 provides for the protection and propagation of fish,

3 shellfish, and wildlife.

4 (5) We need to get serious about clean water.

5 In order to ensure adequate investment in clean

6 water infrastructure, an annual investment of

7 $6,000,000,000 is required.

8 (6) The taxpayer should contribute a fair share.

9 The Federal Government should continue to main10 tain its $2,000,000,000 in annual support.

11 (7) The polluter should bear the biggest bur12 den. In order to support the dual objective of deficit

13 reduction and pollution control and prevention,

14 $4,000,000,000 should be derived from appropriate

15 taxes on activities and products which are known to

16 contribute to water pollution.

17 (8) The mechanism for funding clean water

18 programs should be user friendly. The existing State

19 revolving loan program should remain to be the prin20 cipal means of financing Federal Water Pollution

21 Control Act implementation at the State level, but

22 the program should be amended to broaden project

23 eligibility, provide for grant-type assistance to small

24 and hardship communities, and help ensure provi-
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1 sion of water and sewer services to all Americans at

2 affordable rates.

3 TITLE I—STATE WATER POLLU4 TION CONTROL REVOLVING

5 FUNDS

6 SEC. 101. REQUIREMENTS FOR TREATMENT WORKS.

7 (a) APPLICABILITY.—Section 602(b)(6) of the Fed8 eral Water Pollution Control Act (33 U.S.C. 1382(b)(6))

9 is amended by striking each of the following:

10 (1) ‘‘201(b), 201(g)(1), 201(g)(2), 201(g)(3),’’;

11 (2) ‘‘201(g)(6), 201(n)(1),’’;

12 (3) ‘‘204(a)(1), 204(a)(2),’’; and

13 (4) ‘‘211,’’.

14 (b) INCREASE IN VALUE ENGINEERING THRESH15 OLD.—Section 218(c) of such Act (33 U.S.C. 1298(c)) is

16 amended by striking ‘‘$10,000,000’’ and inserting

17 ‘‘$25,000,000’’.

18 SEC. 102. PROJECTS ELIGIBLE FOR ASSISTANCE.

19 (a) IN GENERAL.—Section 603(c) of the Federal

20 Water Pollution Control Act (33 U.S.C. 1383(c)) is

21 amended to read as follows:

22 ‘‘(c) PROJECTS ELIGIBLE FOR ASSISTANCE.—

23 ‘‘(1) DESCRIPTIONS.—The amounts of funds

24 available to each State water pollution control re25 volving fund shall be used only for providing finan-
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1 cial assistance to municipal, intermunicipal, inter2 state, and State agencies and to other persons, as

3 appropriate, to carry out 1 or more of the following

4 projects:

5 ‘‘(A) Construction of publicly owned treat6 ment works (as defined in section 212).

7 ‘‘(B) Implementation of a management

8 program approved under section 319.

9 ‘‘(C) Development and implementation of a

10 conservation and management plan approved

11 under section 320.

12 ‘‘(D) Implementation of a coastal nonpoint

13 pollution control program developed and ap14 proved under section 6217 of the Coastal Zone

15 Act Reauthorization Amendments of 1990.

16 ‘‘(E) Wetlands protection, remediation,

17 and restoration.

18 ‘‘(F) Watershed planning and manage19 ment.

20 ‘‘(G) Public water conservation and reuse.

21 ‘‘(H) Low income water and sewer assur22 ance programs which meet the requirements of

23 section 608.
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1 ‘‘(I) Acquisition of lands, easements, and

2 rights-of-way directly related to any other

3 project described in this paragraph.’’.

4 ‘‘(2) AVAILABILITY OF FUND BALANCE.—Each

5 State water pollution control revolving fund shall be

6 established, maintained, and credited with repay7 ments and the fund balance shall be available in per8 petuity for providing financial assistance under this

9 title.’’.

10 (b) CONFORMING AMENDMENTS.—

11 (1) GENERAL AUTHORITY.—Section 601(a) of

12 such Act (33 U.S.C. 1381(a)) is amended by strik13 ing ‘‘for providing assistance’’ and all that follows

14 before the period and inserting ‘‘for providing assist15 ance for projects described in section 603(c)’’.

16 (2) INTENDED USE PLAN.—Section 606(c)(1)

17 of such Act (33 U.S.C. 1386(c)(1)) is amended by

18 inserting ‘‘and other activities eligible for financial

19 assistance under this title’’ before the semicolon.

20 SEC. 103. MAXIMUM TERM OF LOANS.

21 (a) IN GENERAL.—Section 603(d)(1) of the Federal

22 Water Pollution Control Act (33 U.S.C. 1383(d)(1)) is

23 amended—

24 (1) in subparagraph (A) by striking ‘‘20 years’’

25 and inserting ‘‘the expected life of the facility or
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1 project being financed with the proceeds of the

2 loan’’; and

3 (2) in subparagraph (B) by striking ‘‘not later

4 than 20 years after project completion’’ and insert5 ing ‘‘upon the expiration of the term of the loan’’.

6 (b) APPLICABILITY.—The amendments made by sub7 section (a) shall not apply to loans made before the date

8 of the enactment of this Act.

9 SEC. 104. ADMINISTRATIVE COSTS.

10 (a) AMOUNT.—Section 603(d)(7) of the Federal

11 Water Pollution Control Act (33 U.S.C. 1383(d)(7)) is

12 amended by striking ‘‘except that’’ and all that follows be13 fore the period and inserting ‘‘except that in a fiscal year

14 such amount shall not exceed 5 percent of the total

15 amount deposited into such fund in such fiscal year’’.

16 (b) TECHNICAL ASSISTANCE.—Section 603 of such

17 Act (33 U.S.C. 1383) is amended by adding at the end

18 the following new subsection:

19 ‘‘(i) USE OF ADMINISTRATIVE FUNDS FOR PROVIDING TECHNICAL ASSISTANCE.—Not less than 1 20 ⁄5 of any

21 amount used by a State in a fiscal year under subsection

22 (d)(7) for administering its water pollution control revolv23 ing fund shall be allocated for providing technical assist24 ance to communities to identify appropriate technology for
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1 water quality protection and mechanisms for financing

2 water quality protection projects.’’.

3 SEC. 105. AUTHORITY TO MAKE GRANTS.

4 (a) IN GENERAL.—Section 603(d) of the Federal

5 Water Pollution Control Act (33 U.S.C. 1383(d)) is

6 amended—

7 (1) by striking ‘‘and’’ at the end of paragraph

8 (6);

9 (2) by striking the period at the end of para10 graph (7) and inserting ‘‘; and’’; and

11 (3) by adding at the end the following:

12 ‘‘(8) to make grants in such amounts and sub13 ject to such terms as provided by subsection (j).’’.

14 (b) LIMITATIONS.—Section 603 of such Act (33

15 U.S.C. 1383) is amended by adding at the end the follow16 ing new subsection:

17 ‘‘(j) GRANT AUTHORITY.—

18 ‘‘(1) TERMS AND CONDITIONS.—The authority

19 of a State under subsection (d)(8) to provide finan20 cial assistance from its water pollution control re21 volving fund in the form of grants shall be subject

22 to the following terms and conditions:

23 ‘‘(A) LIMITATION ON AMOUNT.—In a fiscal

24 year, such financial assistance will not exceed

25 whichever of the following amounts is greater:
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1 ‘‘(i) 25 percent of the funds received

2 by the State in capitalization grants under

3 this title in such fiscal year.

4 ‘‘(ii) 100 percent of any increase in

5 the amount of funds received by the State

6 in capitalization grants under this title in

7 such fiscal year from the amount of funds

8 so received in fiscal year 1992.

9 ‘‘(B) ELIGIBLE PROJECTS.—Such financial

10 assistance will be provided only for the follow11 ing types of projects:

12 ‘‘(i) PROJECTS IN SMALL COMMU13 NITIES.—A project described in subsection

14 (c)(1) to be carried out in a political sub15 division with a population of 5,000 individ16 uals or less.

17 ‘‘(ii) PROJECTS IN HARDSHIP COMMU18 NITIES.—A project described in subsection

19 (c)(1) to be carried out in a political sub20 division for which the State certifies that—

21 ‘‘(I) in the preceding calendar

22 year, the average combined residential

23 water and sewer bill equaled or ex24 ceeded 2 percent of the median family

25 income; or
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1 ‘‘(II) in the preceding calendar

2 year, the average residential sewer bill

3 equaled or exceeded 1 percent of the

4 median family income.

5 ‘‘(iii) PROJECTS TO CONTROL

6 NONPOINT POLLUTION.—A project de7 scribed in subparagraph (B), (C), or (D)

8 of subsection (c)(1) for control of nonpoint

9 sources of pollution.

10 ‘‘(iv) PROJECTS FOR LOW INCOME

11 WATER AND SEWER ASSURANCE.—A

12 project to establish and implement a low

13 income water and sewer assurance pro14 gram which meets the requirements of sec15 tion 608 and which is to be carried out in

16 a political subdivision described in clause

17 (i) or (ii).

18 ‘‘(2) POLITICAL SUBDIVISION DEFINED.—For

19 the purposes of this subsection, the term ‘political

20 subdivision’ shall include Indian tribes.’’.

21 SEC. 106. CONTROL OF NONPOINT SOURCE POLLUTION.

22 Section 603 of the Federal Water Pollution Control

23 Act (33 U.S.C. 1383) is further amended by adding at

24 the end the following new subsection:
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1 ‘‘(k) MINIMUM PERCENTAGE TO BE USED FOR

2 NONPOINT SOURCE CONTROL.—Not less than 15 percent

3 of the amount of each capitalization grant received by a

4 State under this title shall be used by the State for

5 projects to control nonpoint sources of pollution which af6 fect surface water or groundwater. Such projects shall in7 clude projects described in subparagraphs (B) and (D) of

8 subsection (c)(1) and, as appropriate, portions of projects

9 described in subparagraph (C) of subsection (c)(1).’’.

10 SEC. 107. ALLOTMENT OF FUNDS.

11 (a) FORMULAS.—Section 604(a) of the Federal

12 Water Pollution Control Act (33 U.S.C. 1384(a)) is

13 amended to read as follows:

14 ‘‘(a) FORMULAS.—

15 ‘‘(1) EXISTING FORMULA.—Except as provided

16 by paragraph (2) and subsection (d), sums appro17 priated to carry out this title in a fiscal year shall

18 be allotted by the Administrator in accordance with

19 section 205(c).

20 ‘‘(2) NEW FORMULA.—

21 ‘‘(A) ESTABLISHMENT.—Not later than 1

22 year after the date of the enactment of this

23 paragraph, and after providing adequate notice

24 and opportunity for public comment, the Ad25 ministrator shall develop and publish a formula
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1 for the allocation of amounts appropriated to

2 carry out this title after the date of publication

3 of such formula. Such formula shall be based

4 on State populations (as determined using the

5 most recent population estimates prepared by

6 the Secretary of Commerce) and information

7 contained in the most recent biennial needs sur8 vey conducted by the Administrator. The Ad9 ministrator shall revise such formula at least

10 once every 5 years.

11 ‘‘(B) ALLOTMENT UNDER NEW FOR12 MULA.—Subject to subsection (d), funds appro13 priated to carry out this section for a fiscal year

14 beginning after the date of publication of a for15 mula under subparagraph (A) shall be allotted

16 by the Administrator in accordance with such

17 formula.’’.

18 (b) SET-ASIDE.—Section 604 of such Act (33 U.S.C.

19 1384) is amended by adding at the end the following new

20 subsection:

21 ‘‘(d) SET-ASIDE.—Before allotting amounts under

22 this section, the Administrator shall in each of fiscal years

23 1994, 1995, and 1996—

24 ‘‘(1) deduct from funds appropriated to carry

25 out this title a sum of not to exceed 0.05 percent of
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1 such funds or $10,000,000, whichever amount is

2 less; and

3 ‘‘(2) transfer such sum to the Secretary of

4 Commerce for making grants to States under section

5 6217(f) of the Coastal Zone Act Reauthorization

6 Amendments of 1990 for the development of coastal

7 nonpoint pollution control programs.’’.

8 SEC. 108. LOW INCOME WATER AND SEWER ASSURANCE

9 PROGRAM.

10 (a) ELIGIBILITY REQUIREMENT.—Section 602(b) of

11 the Federal Water Pollution Control Act (33 U.S.C.

12 1382(b)) is amended—

13 (1) by striking ‘‘and’’ at the end of paragraph

14 (9);

15 (2) by striking the period at the end of para16 graph (10) and inserting ‘‘; and’’; and

17 (3) by adding at the end the following:

18 ‘‘(11) with respect to any area which has an av19 erage annual combined total of residential household

20 water and sewer bills which is greater than 4 per21 cent of 75 percent of the Federal poverty level for

22 a household of 4 (as determined from the most re23 cent Federal Poverty Guidelines published by the

24 Department of Health and Human Services), the

25 State will require as a condition of providing assist-
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1 ance from the fund for a project to construct a pub2 licly owned treatment works, as described in section

3 603(c)(1)(A), that the recipient of such assistance

4 certify, in writing, that there will be in effect for

5 such area within 2 years after the date of approval

6 of such assistance a low income water and sewer as7 surance program which meets the requirements of

8 section 608.’’.

9 (b) IN GENERAL.—Title VI of such Act (33 U.S.C.

10 1381–1387) is amended by adding at the end the follow11 ing:

12 ‘‘SEC. 608. LOW INCOME WATER AND SEWER ASSURANCE

13 PROGRAM.

14 ‘‘(a) IN GENERAL.—Not later than 1 year after the

15 date of the enactment of this Act, the Administrator shall

16 issue regulations to establish minimum standards for low

17 income water and sewer assurance programs eligible for

18 assistance under this Act. Such programs shall be de19 signed to best meet the needs and conditions of the area

20 served by the recipient of assistance under this title. Such

21 regulations shall, at a minimum, ensure that—

22 ‘‘(1) water and sewer will be available on an af23 fordable basis to all households being served by the

24 recipient of assistance under this title having a

25 household income at or below 150 percent of the
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1 Federal poverty level in the area (as determined

2 from the most recent Federal Poverty Guidelines

3 published by the Department of Health and Human

4 Services);

5 ‘‘(2) benefits under the program will be made

6 available to tenants of residential units who pay for

7 water and sewer services as part of their rent;

8 ‘‘(3) the presumptive measure of affordable

9 combined water and sewer rates on a monthly basis

10 is that such rates do not exceed 4 percent of the

11 gross monthly income for a household; and

12 ‘‘(4) benefits under the program may be re13 duced by any assistance provided to pay utilities

14 under any other Federal or State program.

15 ‘‘(b) TREATMENT OF BENEFITS.—Notwithstanding

16 any other provision of law, the amount of any low income

17 water and sewer assurance program benefits provided pur18 suant to this Act directly to, or for the benefit of, a house19 hold shall not be treated as income to such household for

20 purposes of any Federal law.’’.

21 (c) EFFECTIVE DATE.—The amendment made by

22 subsection (a) of this section shall take effect on the first

23 day of the first fiscal year which begins after the last day

24 of the 1-year period beginning on the date of the enact25 ment of this Act.
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1 SEC. 109. AUTHORIZATION OF APPROPRIATIONS.

2 Section 607 of the Federal Water Pollution Control

3 Act (33 U.S.C. 1387) is amended to read as follows:

4 ‘‘SEC. 607. FUNDING CLEAN WATER NEEDS.

5 ‘‘(a) FROM THE GENERAL FUND.—There is author6 ized to be appropriated to carry out the purposes of this

7 title $2,000,000,000 per fiscal year for each of fiscal years

8 1994 through 2000.

9 ‘‘(b) FROM THE CLEAN WATER TRUST FUND.—For

10 each fiscal year after fiscal year 1995, $4,000,000,000

11 shall be transferred from the Clean Water Trust Fund,

12 without further appropriation, to carry out the purposes

13 of this title.’’.

14 TITLE II—EXCISE TAXES ON SUB15 STANCES CONTRIBUTING TO

16 WATER POLLUTION, ETC.

17 SEC. 201. EXCISE TAXES ON SUBSTANCES CONTRIBUTING

18 TO WATER POLLUTION.

19 (a) IN GENERAL.—Chapter 38 of the Internal Reve20 nue Code of 1986 (relating to environmental taxes) is

21 amended by adding at the end thereof the following new

22 subchapters:

23 ‘‘Subchapter E—Discharges of Chemical

24 Pollutants

‘‘Sec. 4691. Imposition of tax.

‘‘Sec. 4692. Definitions and special rules.
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1 ‘‘SEC. 4691. IMPOSITION OF TAX.

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

3 tax on the discharge in the United States (as defined in

4 section 4612(a)(4)) of any taxable chemical pollutant to—

5 ‘‘(1) water, or

6 ‘‘(2) any publicly owned treatment works (as

7 defined in section 212 of the Federal Water Pollu8 tion Control Act).

9 ‘‘(b) RATE OF TAX.—The amount of the tax imposed

10 by subsection (a) on each pound of any taxable chemical

11 pollutant shall be the amount determined in accordance

12 with the following table:

In the case of: The tax per pound is:

Group 1 pollutants ................. 0.6 cents

Group 2 pollutants ................. 24.2 cents

Group 3 pollutants ................. $ 2.26

Group 4 pollutants ................. $28.33

Group 5 pollutants ................. $63.39.

13 ‘‘(c) LIABILITY FOR TAX.—The person discharging

14 any taxable chemical pollutant shall pay the tax imposed

15 by subsection (a) on such pollutant.

16 ‘‘(d) EXCEPTIONS.—The tax imposed by subsection

17 (a) shall not apply to any discharge of any taxable chemi18 cal pollutant used exclusively for—

19 ‘‘(1) any residential use,

20 ‘‘(2) any use on a farm for farming purposes

21 (determined under rules similar to the rules of sec22 tion 6420(c)), or
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1 ‘‘(3) any use by United States, any State or po2 litical subdivision thereof, the District of Columbia,

3 any possession of the United States, or by any agen4 cy or instrumentality of any of the foregoing.

5 ‘‘(e) INFLATION ADJUSTMENT OF RATES.—

6 ‘‘(1) IN GENERAL.—Effective during any cal7 endar year after 1994, each dollar amount contained

8 in subsection (b) shall be increased by an amount

9 equal to—

10 ‘‘(A) such dollar amount, multiplied by

11 ‘‘(B) the inflation adjustment for such cal12 endar year.

13 ‘‘(2) INFLATION ADJUSTMENT.—For purposes

14 of paragraph (1), the inflation adjustment for any

15 calendar year is the sum of—

16 ‘‘(A) 3 percentage points, plus

17 ‘‘(B) the percentage (if any) by which—

18 ‘‘(i) the GDP deflator for the preced19 ing calendar year, exceeds

20 ‘‘(ii) the GDP deflator for 1993.

21 ‘‘(3) GDP DEFLATOR FOR CALENDAR YEAR.—

22 For purposes of paragraph (2), the GDP deflator for

23 any calendar year is the GDP deflator for the sec24 ond calendar quarter of such year.
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1 ‘‘(4) GDP DEFLATOR.—For purposes of para2 graph (3), the term ‘GDP deflator’ means the most

3 recent revision of the implicit price deflator for the

4 gross domestic product as computed and published

5 by the Department of Commerce before November

6 15 of the calendar year referred to in paragraph

7 (2)(B)(i).

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

9 ‘‘(a) TAXABLE CHEMICAL POLLUTANTS.—

10 ‘‘(1) IN GENERAL.—For purposes of this sub11 chapter, the term ‘taxable chemical pollutant’ means

12 any substance which, at the time of its discharge, is

13 listed in paragraph (2) as being included in any

14 group of pollutants.

15 ‘‘(2) GROUPS OF POLLUTANTS.—For purposes

16 of this paragraph (1), the groups of pollutants are

17 as follows:

Group 1 Pollutants

Oil and grease

BOD-5

TSS

Diethyl phthalate

Dichloropropane, 1,2

Chlorobenzene

Chloroethyl vinyl ether, 2

Dichloroethane, 1,1

Group 2 Pollutants

Vinyl chloride

Ethylbenzene

Dichloroethane, 1,2

Nitrophenol, 2

Dimethyl phthalate

Antimony

Dimethylphenol, 2,4
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Dinitrotoluene, 2,6

Dichlorobenzene, 1,3

Phenol

Toluene

Naphthalene

Dichlorobenzene, 1,8-

Dinitrotoluene, 2,6-

1,1 dichloroethylene

Chlorophenol, 2-

Bis-2 chloroisopropyl ether

Isophorone

Group 3 Pollutants

2,4-D (Acetic acid (2,4 Dichlorophenoxy-acetic acid))

Nitrobenzene

Bis(2-chloro-1-methyl-ethyl)ether

Nitrophenol,4

Trichloroethane, 1,1,2

Vinylidene chloride

Butyl benzyl phthalate

Chloromethane (Methyl chloride)

Dichloromethane

Bromoform (Tribromomethane)

Chloroform

Zinc

Tetrachlorethane, 1,1,2,2

Dinitrotoluene, 2,4

Acetaldehyde

Acetone

Acetonitrile

Acrylamide

Acrylic acid

Allyl Chloride

Aluminum

Ammonia

Ammonium nitrate

Ammonium sulfate

Aniline

Anisidine, o

Barium

Benzoyl chloride

Benzoyl peroxide

Benzyl chloride

Biphenyl (Diphenyl)

Bis(2-ethylhexyl)-adipate

Butadiene, 1,3

Butyl acrylate

Butyl alcohol, n

Butyl alcohol, sec

Butyl alcohol, tert

Butylene oxide, 1,2

Butyraldehyde

Carbaryl

Carbon Disulfide

Catechol (1,2-Dihydroxybenzene)
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Chlorinated fluorocarbons

Chlorine

Chlorine dioxide

Chloroacetic acid

Chloroprene

Chlorothalonil

Cobalt

Cresidine, p

Cresol, m

Cresol, o

Cresol, p

Cresol (mixed isomers)

Cumene

Cumene hydroperoxide

Cupferron

Cyclohexane

C.I. basic green 4

C.I. disperse yellow 3

Decabromodiphenyl oxide

Diaminodiphenyl-ether, 4,4

Diaminotoluene, 2,4

Diaminotoluene (mixed isomers)

Dibenzofuran

Dibromoethane, 1,2

Dichlorobenzene (mixed isomers)

Diethanolamine

Dimethyl sulfate

Dioxane, 1,4

Epichlorohydrin

Ethoxyethanol, 2

Ethyl acrylate

Ethylene glycol

Ethylene oxide

Formaldehyde

Freon 113

Hydrazine

Hydrochloric acid

Hydrogen cyanide

Hydrogen fluoride

Hydroquinone

Isobutyraldehyde

Isopropyl alcohol

Isopropylidenedi-phenol, 4,4

Maleic anhydride

Manganese

Methanol

Methoxyethanol, 2

Methyl acrylate

Methyl hydrazine

Methyl iodide

Methyl methacrylate

Methyl tertbutyl ether

Molybdenum trioxide

Naphthylamine, alpha

Nitric acid
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Nitrilotriacetic acid

Nitroglycerin

Nitropropane, 2

Peracetic acid

Phenylenediamine, P

Phenylphenol, 2

Phosgene

Phosphoric acid

Phosphorous (yellow or white)

Phthalic anhydride

Picric acid (2,4,6-trinitro-phenol)

Propionaldehyde

Propylene oxide

Propylene (propene)

Pyridine

Quinoline

Styrene

Sulfuric acid

Terephthalic acid

Thiourea

Toluene 2,4-diisocyanate

Toluidine, o

Trichlorofon

Trimethylbenzene, 1,2,4

Urethane (Ethyl carbamate)

Vanadium

Vinyl acetate

Xylene, m

Xylene, o

Xylene, p

Xylidine, 2,6

Hexachloroethane

Trichlorobenzene, 1,2,4

Dichlorophenol, 2,4

Carbon tetrachloride

Trichloroethane, 1,1,1 (Methyl chloroform)

Trichloroethylene

Nitrosodiphenylamine-N

Dichlorobenzene, 1,4-

Chloroethane

Acetamide

Anisidine, P

Asbestos

Benzamide

Carbonyl sulfide

Chlorophenols

C.I. solvent yellow

Diaminoanisole, 2,4

Diaminoanisole sulfate, 2,4

Dicholoethylene, 1,2

Dichlorvos

Diethyl sulfate

Dimethoxybenzidine, 3,3

Dimethyl hydrazine, 1,1

Ethylene
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Ethylene thiourea

Fluometuron

Glycol ethers

Methylene bromide

Methylenabis (phenylisocyanate)

Nitro-o-anisidine, 5

Parathion

Propyleneimine (2-methyl aziridine)

Quinone

Styrene oxide

Thorium dioxide

Toluene2,6diisocyanate

Vinyl bromide

Bromomethane

Chlorodibromomethane

Nitrosodi-n-propylamine-n

Dichlorobromomethane

Bis-2 chloroethoxy methane

Chloro-3-methylphenol, 4-

Chlorophenylphenyl ether, 4-

Dinitro-2-methylphenol, 4,6

Nitrosodimethylamine N

Group 4 Pollutants

Di-n-butyl phthalate

Dinitrophenol, 2,4

Maneb

Bis(2-chloroethyl)-ether

Copper

Hexachloro1,3-butadiene

Acrylonitrile

Benzene

Chromium

Dichlorobenzene, 1,2

Dimethylaniline,n,n

Methyl ethyl ketone

Methyl isobutyl ketone

Methylenedianiline, 4,4

Nickel

Tetrachloroethylene, 1,1,2,2

Xylene (mixed isomers)

Acrolein

Dicofol

Thallium

Chloroform

Acrylonitrile

Acenaphthene

Acenapthylene

Chloronaphthalene, 2-

Chrysene

Dichloroethylene

Fluorene

Fluoranthene

Hexachlorocyclohexane delta

Ideno (1,2,3-cd) pyrene
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Di-N-butyl phthalate

Pyrene

2,3,7,8-TCDF

Alkylated lead

Danitol

EBDC fungicides

Kelthane

Kepone

Mirex

N-nitroso-di-n-butylamine

Octachlorostyrene

Pentachlorobenzene

Perylene

PCDD/Fs

Soy products

Styrene dimers and trimers

Synthetic pyrethroids

Technical-grade BHC (hexachlorocyclohexane)

Tetrachlorobenzene, 1,2,3,5-

Trazine herbicides

Tributyltin

Group 5 Pollutants

Hexachlorocyclopentadiene

Selenium

Dichloropropylene, 1,3

Tetrachlorvinphos

Dinitro-o-cresol, 4,6

Lead

Dioctyl phthalate, n

Trichlorophenol, 2,4,6

Di(2-ethylhexyl) phthalate

Trifluralin

Cadmium

Beryllium

Dichlorobenzidine, 3,3

Arsenic

Silver

Methoxychlor

Mercury

Hexachlorobenzene

Chlordane

Heptachlor

Polychlorinated biphenyls

Anthracene

Pentachlorophenol

Lindane

Aldrin

Benzidine

Diphenylhydrazine, 1,2-

Hexachorocyclopentadiene

1,2 benzanthracene

Benzo(a)pyrene

8,4 benzofluoranthene

Benzo(k)fluoranthene
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Cyanide

DDT

DDE

DDD

Dibenzo(a,h)anthracene

Dieldrin

Dioxin

Endosulfan alpha

Endosulfan beta

Endrin

Endrin aldehyde

Heptachlor epoxide

Hexachlorocyclohexane alpha

Hexachlorocyclohexane beta

Phenanthrene

Bis (2 ethyl hexyl) phthalate

Toxaphene

Ethylene dibromide

EPN (ethyl-p-nitrophenylphenylphosphorothioate)

Hexachlorophene

Captan

Propoxur

Quintozene (pentachloronitrobenzene)

1 ‘‘(b) SPECIAL RULES.—

2 ‘‘(1) FRACTIONAL PARTS OF A POUND.—In the

3 case of a fraction of a pound, the tax imposed by

4 this subchapter shall be the same fraction of the

5 amount of such tax imposed on a whole pound.

6 ‘‘(2) DISPOSITIONS OF REVENUES FROM PUER7 TO RICO AND THE VIRGIN ISLANDS.—The provisions

8 of subsections (a)(3) and (b)(3) of section 7652

9 shall not apply to any tax imposed by this sub10 chapter.

11 ‘‘Subchapter F—Fertilizer, Pesticides, and

12 Animal Feed

‘‘Sec. 4694. Imposition of tax.

‘‘Sec. 4695. Definitions and special rules.
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1 ‘‘SEC. 4694. IMPOSITION OF TAX.

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

3 tax on any fertilizer, pesticide, or animal feed—

4 ‘‘(1) which is manufactured or produced in the

5 United States or entered into the United States for

6 consumption use or warehousing, and

7 ‘‘(2) which sold or used by the manufacturer,

8 producer, or importer thereof.

9 ‘‘(b) AMOUNT OF TAX.—The amount of the tax im10 posed by subsection (a) is—

11 ‘‘(1) in the case of fertilizer, 0.845 cents per

12 pound of the nitrogen and phosphorous in such fer13 tilizer,

14 ‘‘(2) in the case of pesticide, 24.27 cents per

15 pound of the active ingredient in such pesticide, and

16 ‘‘(3) in the case of processed animal feed, $2.68

17 cents per ton.

18 ‘‘SEC. 4695. DEFINITIONS AND SPECIAL RULES.

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

21 ‘‘(1) PESTICIDE AND ACTIVE INGREDIENT.—

22 The terms ‘pesticide’ and ‘active ingredient’ have the

23 meanings given such terms by section 2 of the Fed24 eral Insecticide, Fungicide, and Rodenticide Act.
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1 ‘‘(2) PROCESSED ANIMAL FEED.—The term

2 ‘processed animal feed’ means any agricultural or

3 horticultural commodity—

4 ‘‘(A) which is intended to be consumed by

5 livestock, birds, fur-bearing animals, fish, or

6 wildlife, and

7 ‘‘(B) to which some form of processing has

8 been applied.

9 For purposes of subparagraph (B), the term ‘proc10 essing’ does not include handling, packing, grading,

11 or storing.

12 ‘‘(3) FERTILIZER.—The term ‘fertilizer’ shall

13 not include manure or sewage sludge.

14 ‘‘(b) EXCEPTION FOR EXPORTS.—

15 ‘‘(1) IN GENERAL.—The tax imposed by section

16 4694 shall not apply to any article—

17 ‘‘(A) which is exported from the United

18 States by the person otherwise liable for such

19 tax, or

20 ‘‘(B) which is to be sold for export from

21 the United States by the purchaser or by any

22 subsequent purchaser.

23 ‘‘(2) CREDIT OR REFUND WHERE PRIOR TAX

24 IMPOSED.—
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1 ‘‘(A) IN GENERAL.—Except as provided in

2 subparagraph (B), if tax was imposed under

3 section 4694 with respect to any article and

4 such article is exported by any person, credit or

5 refund (without interest) of such tax shall be

6 allowed or made to the person who paid such

7 tax.

8 ‘‘(B) CONDITION OF ALLOWANCE.—No

9 credit or refund shall be allowed or made under

10 subparagraph (A) unless the person who paid

11 the tax establishes that—

12 ‘‘(i) he has repaid or agreed to repay

13 the amount of the tax to the person who

14 exported the article, or

15 ‘‘(ii) he has obtained the written con16 sent of such exporter to the allowance of

17 the credit or the making of the refund.

18 ‘‘(C) REFUNDS DIRECTLY TO EX19 PORTER.—Rules similar to the rules of section

20 4662(e)(3) shall apply to the tax imposed by

21 section 4694.

22 ‘‘(c) EXCEPTION FOR FURTHER MANUFACTURE.—

23 Rules similar to the rules of section 4682(d)(2) shall apply

24 for purposes of this subchapter.
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1 ‘‘(d) OTHER DEFINITIONS.—For purposes of this

2 subchapter—

3 ‘‘(1) UNITED STATES.—The term ‘United

4 States’ has the meaning given such term by section

5 4612(a)(4).

6 ‘‘(2) IMPORTER.—The term ‘importer’ means

7 the person entering the article for consumption, use,

8 or warehousing.

9 ‘‘(3) TON.—The term ‘ton’ means 2,000

10 pounds.

11 ‘‘(e) SPECIAL RULES.—

12 ‘‘(1) FRACTIONAL PARTS OF A POUND OR

13 TON.—In the case of a fraction of a pound or ton,

14 the tax imposed by this subchapter shall be the same

15 faction of the amount of such tax imposed on a

16 whole pound or ton.

17 ‘‘(2) DISPOSITIONS OF REVENUES FROM PUER18 TO RICO AND THE VIRGIN ISLANDS.—The provisions

19 of subsections (a)(3) and (b)(3) of section 7652

20 shall not apply to any tax imposed by this sub21 chapter.’’

22 (b) CLERICAL AMENDMENT.—The table of sub23 chapters for chapter 38 of such Code is amended by add24 ing at the end thereof the following new items:

‘‘Subchapter E. Certain chemical pollutants.

‘‘Subchapter F. Fertilizer, pesticides, and animal feed.’’
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1 (c) EFFECTIVE DATE.—The amendments made by

2 this section shall take effect on January 1, 1994.

3 SEC. 202. EXCISE TAX ON COMMERCIAL AND INDUSTRIAL

4 WATER USE.

5 (a) IN GENERAL.—Chapter 36 of the Internal Reve6 nue Code of 1986 (relating to certain other excise taxes)

7 is amended by inserting after subchapter B the following

8 new subchapter:

9 ‘‘Subchapter C. Certain Nonresidential Uses

10 of Water

‘‘Sec. 4476. Imposition of tax.

‘‘Sec. 4477. Definitions and special rules.

11 ‘‘SEC. 4476. IMPOSITION OF TAX.

12 ‘‘(a) IN GENERAL.—There is hereby imposed a tax

13 of 1.95 cents on each thousand gallons of water sold for

14 use or used by the ultimate consumer in a taxable use.

15 ‘‘(b) LIABILITY FOR TAX.—

16 ‘‘(1) IN GENERAL.—The tax imposed by this

17 section shall be paid by the person using the water

18 in a taxable use.

19 ‘‘(2) COLLECTION OF TAX BY UTILITIES.—In

20 the case of water which is sold to the person re21 quired to pay the tax imposed by this section by a

22 water utility, such utility shall collect such tax from

23 such person and remit it to the Secretary.
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1 ‘‘SEC. 4477. DEFINITIONS AND SPECIAL RULES.

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

4 ‘‘(1) IN GENERAL.—The term ‘taxable use’

5 means any use of water in the United States (as de6 fined in section 4612(a)(4)) other than—

7 ‘‘(A) any residential use,

8 ‘‘(B) any use on a farm for farming pur9 poses (determined under rules similar to the

10 rules of section 6420(c)),

11 ‘‘(C) any use at a hydroelectric generating

12 facility in the generation of electricity,

13 ‘‘(D) any use by United States, any State

14 or political subdivision thereof, the District of

15 Columbia, any possession of the United States,

16 or by any agency or instrumentality of any of

17 the foregoing.

18 ‘‘(b) WATER UTILITY.—For purposes of this sub19 chapter, water shall be treated as sold to any person by

20 a water utility if such water is sold by—

21 ‘‘(1) any governmental unit, or

22 ‘‘(2) any person engaged in the trade or busi23 ness of furnishing water if the rates for the furnish24 ing or sale of the water have been established or ap25 proved by a State or political subdivision thereof, by

26 an agency or instrumentality of the United States,
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1 or by a public service or public utility commission or

2 other similar body of a State or political subdivision.

3 ‘‘(c) FRACTIONAL PARTS.—In the case of a fraction

4 of 1,000 gallons, the tax imposed by this subchapter shall

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

6 on 1,000 gallons.

7 ‘‘(d) DISPOSITIONS OF REVENUES FROM PUERTO

8 RICO AND THE VIRGIN ISLANDS.—The provisions of sub9 sections (a)(3) and (b)(3) of section 7652 shall not apply

10 to any tax imposed by this subchapter.’’

11 (b) CLERICAL AMENDMENT.—The table of sub12 chapters for chapter 36 of such Code is amended by in13 serting after the item relating to subchapter B the follow14 ing new item:

‘‘Subchapter C. Certain nonresidential uses of water.’’

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

16 this section shall take effect on January 1, 1994.

17 SEC. 203. CLEAN WATER TRUST FUND.

18 (a) IN GENERAL.—Subchapter A of chapter 98 of the

19 Internal Revenue Code of 1986 (relating to trust fund

20 code) is amended by adding at the end thereof the follow21 ing new section:

22 ‘‘SEC. 9512. CLEAN WATER TRUST FUND.

23 ‘‘(a) CREATION OF TRUST FUND.—There is estab24 lished in the Treasury of the United States a trust fund

25 to be known as the ‘Clean Water Trust Fund’, consisting
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1 of such amounts as may be appropriated or credited to

2 such Trust Fund as provided in this section or section

3 9602(b).

4 ‘‘(b) TRANSFERS TO TRUST FUND.—

5 ‘‘(1) IN GENERAL.—There are hereby appro6 priated to the Clean Water Trust Fund amounts

7 equivalent to the net revenues received in the Treas8 ury from the taxes imposed by—

9 ‘‘(A) section 4476 (relating to certain

10 nonresidential uses of water),

11 ‘‘(B) section 4691 (relating to discharges

12 of chemical pollutants), and

13 ‘‘(C) section 4694 (relating to fertilizer,

14 pesticides, and animal feed).

15 ‘‘(2) NET REVENUES.—For purposes of para16 graph (1), the term ‘net revenues’ means the

17 amount estimated by the Secretary based on the ex18 cess of—

19 ‘‘(A) the taxes received in the Treasury

20 under sections 4476, 4691, and 4694, over

21 ‘‘(B) the decrease in the tax imposed by

22 chapter 1 resulting from such taxes.

23 ‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts

24 in the Clean Water Trust Fund shall be available only for
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1 purposes of making expenditures to carry out title VI of

2 the Federal Water Pollution Control Act.

3 (b) CLERICAL AMENDMENT.—The table of sections

4 for such subchapter A is amended by adding at the end

5 thereof the following new item:

‘‘Sec. 9512. Clean Water Trust Fund.’’

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