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[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2199 Introduced in House (IH)]

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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Polluter Pays Clean Water Funding 
Act''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) We are in the midst of a clean water crisis. Across the 
        Nation, water and sewer bills are skyrocketing as the costs of 
        municipal sewage treatment plants and other clean water 
        programs soar. These escalating costs have a disproportionate 
        effect on the poor and on families in small and economically 
        depressed communities.
            (2) There is no relief in sight. The most recent report by 
        the Environmental Protection Agency estimates at least 
        $155,000,000,000 will be needed over the next 20 years just to 
        meet current Federal Water Pollution Control Act requirements.
            (3) The whole story is even more sobering. If the full 
        costs of Federal Water Pollution Control Act implementation are 
        considered, including combined sewer overflows, storm water 
        control, polluted runoff control, and implementation of 
        national estuary programs, then the total cost of Federal Water 
        Pollution Control Act implementation will greatly exceed 
        $200,000,000,000 over the next 20 years.
            (4) We are not now doing enough. In light of these 
        overwhelming needs, the current Federal investment of 
        $2,000,000,000 in State assistance is grossly inadequate to 
        meet the Federal Water Pollution Control Act's fundamental 
        objective of eliminating discharges and achieving water quality 
        which provides for the protection and propagation of fish, 
        shellfish, and wildlife.
            (5) We need to get serious about clean water. In order to 
        ensure adequate investment in clean water infrastructure, an 
        annual investment of $6,000,000,000 is required.
            (6) The taxpayer should contribute a fair share. The 
        Federal Government should continue to maintain its 
        $2,000,000,000 in annual support.
            (7) The polluter should bear the biggest burden. In order 
        to support the dual objective of deficit reduction and 
        pollution control and prevention, $4,000,000,000 should be 
        derived from appropriate taxes on activities and products which 
        are known to contribute to water pollution.
            (8) The mechanism for funding clean water programs should 
        be user friendly. The existing State revolving loan program 
        should remain to be the principal means of financing Federal 
        Water Pollution Control Act implementation at the State level, 
        but the program should be amended to broaden project 
        eligibility, provide for grant-type assistance to small and 
        hardship communities, and help ensure provision of water and 
        sewer services to all Americans at affordable rates.

         TITLE I--STATE WATER POLLUTION CONTROL REVOLVING FUNDS

SEC. 101. REQUIREMENTS FOR TREATMENT WORKS.

    (a) Applicability.--Section 602(b)(6) of the Federal Water 
Pollution Control Act (33 U.S.C. 1382(b)(6)) is amended by striking 
each of the following:
            (1) ``201(b), 201(g)(1), 201(g)(2), 201(g)(3),'';
            (2) ``201(g)(6), 201(n)(1),'';
            (3) ``204(a)(1), 204(a)(2),''; and
            (4) ``211,''.
    (b) Increase in Value Engineering Threshold.--Section 218(c) of 
such Act (33 U.S.C. 1298(c)) is amended by striking ``$10,000,000'' and 
inserting ``$25,000,000''.

SEC. 102. PROJECTS ELIGIBLE FOR ASSISTANCE.

    (a) In General.--Section 603(c) of the Federal Water Pollution 
Control Act (33 U.S.C. 1383(c)) is amended to read as follows:
    ``(c) Projects Eligible for Assistance.--
            ``(1) Descriptions.--The amounts of funds available to each 
        State water pollution control revolving fund shall be used only 
        for providing financial assistance to municipal, 
        intermunicipal, interstate, and State agencies and to other 
        persons, as appropriate, to carry out 1 or more of the 
        following projects:
                    ``(A) Construction of publicly owned treatment 
                works (as defined in section 212).
                    ``(B) Implementation of a management program 
                approved under section 319.
                    ``(C) Development and implementation of a 
                conservation and management plan approved under section 
                320.
                    ``(D) Implementation of a coastal nonpoint 
                pollution control program developed and approved under 
                section 6217 of the Coastal Zone Act Reauthorization 
                Amendments of 1990.
                    ``(E) Wetlands protection, remediation, and 
                restoration.
                    ``(F) Watershed planning and management.
                    ``(G) Public water conservation and reuse.
                    ``(H) Low income water and sewer assurance programs 
                which meet the requirements of section 608.
                    ``(I) Acquisition of lands, easements, and rights-
                of-way directly related to any other project described 
                in this paragraph.''.
            ``(2) Availability of fund balance.--Each State water 
        pollution control revolving fund shall be established, 
        maintained, and credited with repayments and the fund balance 
        shall be available in perpetuity for providing financial 
        assistance under this title.''.
    (b) Conforming Amendments.--
            (1) General authority.--Section 601(a) of such Act (33 
        U.S.C. 1381(a)) is amended by striking ``for providing 
        assistance'' and all that follows before the period and 
        inserting ``for providing assistance for projects described in 
        section 603(c)''.
            (2) Intended use plan.--Section 606(c)(1) of such Act (33 
        U.S.C. 1386(c)(1)) is amended by inserting ``and other 
        activities eligible for financial assistance under this title'' 
        before the semicolon.

SEC. 103. MAXIMUM TERM OF LOANS.

    (a) In General.--Section 603(d)(1) of the Federal Water Pollution 
Control Act (33 U.S.C. 1383(d)(1)) is amended--
            (1) in subparagraph (A) by striking ``20 years'' and 
        inserting ``the expected life of the facility or project being 
        financed with the proceeds of the loan''; and
            (2) in subparagraph (B) by striking ``not later than 20 
        years after project completion'' and inserting ``upon the 
        expiration of the term of the loan''.
    (b) Applicability.--The amendments made by subsection (a) shall not 
apply to loans made before the date of the enactment of this Act.

SEC. 104. ADMINISTRATIVE COSTS.

    (a) Amount.--Section 603(d)(7) of the Federal Water Pollution 
Control Act (33 U.S.C. 1383(d)(7)) is amended by striking ``except 
that'' and all that follows before the period and inserting ``except 
that in a fiscal year such amount shall not exceed 5 percent of the 
total amount deposited into such fund in such fiscal year''.
    (b) Technical Assistance.--Section 603 of such Act (33 U.S.C. 1383) 
is amended by adding at the end the following new subsection:
    ``(i) Use of Administrative Funds for Providing Technical 
Assistance.--Not less than \1/5\ of any amount used by a State in a 
fiscal year under subsection (d)(7) for administering its water 
pollution control revolving fund shall be allocated for providing 
technical assistance to communities to identify appropriate technology 
for water quality protection and mechanisms for financing water quality 
protection projects.''.

SEC. 105. AUTHORITY TO MAKE GRANTS.

    (a) In General.--Section 603(d) of the Federal Water Pollution 
Control Act (33 U.S.C. 1383(d)) is amended--
            (1) by striking ``and'' at the end of paragraph (6);
            (2) by striking the period at the end of paragraph (7) and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(8) to make grants in such amounts and subject to such 
        terms as provided by subsection (j).''.
    (b) Limitations.--Section 603 of such Act (33 U.S.C. 1383) is 
amended by adding at the end the following new subsection:
    ``(j) Grant Authority.--
            ``(1) Terms and Conditions.--The authority of a State under 
        subsection (d)(8) to provide financial assistance from its 
        water pollution control revolving fund in the form of grants 
        shall be subject to the following terms and conditions:
                    ``(A) Limitation on amount.--In a fiscal year, such 
                financial assistance will not exceed whichever of the 
                following amounts is greater:
                            ``(i) 25 percent of the funds received by 
                        the State in capitalization grants under this 
                        title in such fiscal year.
                            ``(ii) 100 percent of any increase in the 
                        amount of funds received by the State in 
                        capitalization grants under this title in such 
                        fiscal year from the amount of funds so 
                        received in fiscal year 1992.
                    ``(B) Eligible projects.--Such financial assistance 
                will be provided only for the following types of 
                projects:
                            ``(i) Projects in small communities.--A 
                        project described in subsection (c)(1) to be 
                        carried out in a political subdivision with a 
                        population of 5,000 individuals or less.
                            ``(ii) Projects in hardship communities.--A 
                        project described in subsection (c)(1) to be 
                        carried out in a political subdivision for 
                        which the State certifies that--
                                    ``(I) in the preceding calendar 
                                year, the average combined residential 
                                water and sewer bill equaled or 
                                exceeded 2 percent of the median family 
                                income; or
                                    ``(II) in the preceding calendar 
                                year, the average residential sewer 
                                bill equaled or exceeded 1 percent of 
                                the median family income.
                            ``(iii) Projects to control nonpoint 
                        pollution.--A project described in subparagraph 
                        (B), (C), or (D) of subsection (c)(1) for 
                        control of nonpoint sources of pollution.
                            ``(iv) Projects for low income water and 
                        sewer assurance.--A project to establish and 
                        implement a low income water and sewer 
                        assurance program which meets the requirements 
                        of section 608 and which is to be carried out 
                        in a political subdivision described in clause 
                        (i) or (ii).
            ``(2) Political subdivision defined.--For the purposes of 
        this subsection, the term `political subdivision' shall include 
        Indian tribes.''.

SEC. 106. CONTROL OF NONPOINT SOURCE POLLUTION.

    Section 603 of the Federal Water Pollution Control Act (33 U.S.C. 
1383) is further amended by adding at the end the following new 
subsection:
    ``(k) Minimum Percentage To Be Used For Nonpoint Source Control.--
Not less than 15 percent of the amount of each capitalization grant 
received by a State under this title shall be used by the State for 
projects to control nonpoint sources of pollution which affect surface 
water or groundwater. Such projects shall include projects described in 
subparagraphs (B) and (D) of subsection (c)(1) and, as appropriate, 
portions of projects described in subparagraph (C) of subsection 
(c)(1).''.

SEC. 107. ALLOTMENT OF FUNDS.

    (a) Formulas.--Section 604(a) of the Federal Water Pollution 
Control Act (33 U.S.C. 1384(a)) is amended to read as follows:
    ``(a) Formulas.--
            ``(1) Existing formula.--Except as provided by paragraph 
        (2) and subsection (d), sums appropriated to carry out this 
        title in a fiscal year shall be allotted by the Administrator 
        in accordance with section 205(c).
            ``(2) New formula.--
                    ``(A) Establishment.--Not later than 1 year after 
                the date of the enactment of this paragraph, and after 
                providing adequate notice and opportunity for public 
                comment, the Administrator shall develop and publish a 
                formula for the allocation of amounts appropriated to 
                carry out this title after the date of publication of 
                such formula. Such formula shall be based on State 
                populations (as determined using the most recent 
                population estimates prepared by the Secretary of 
                Commerce) and information contained in the most recent 
                biennial needs survey conducted by the Administrator. 
                The Administrator shall revise such formula at least 
                once every 5 years.
                    ``(B) Allotment under new formula.--Subject to 
                subsection (d), funds appropriated to carry out this 
                section for a fiscal year beginning after the date of 
                publication of a formula under subparagraph (A) shall 
                be allotted by the Administrator in accordance with 
                such formula.''.
    (b) Set-Aside.--Section 604 of such Act (33 U.S.C. 1384) is amended 
by adding at the end the following new subsection:
    ``(d) Set-Aside.--Before allotting amounts under this section, the 
Administrator shall in each of fiscal years 1994, 1995, and 1996--
            ``(1) deduct from funds appropriated to carry out this 
        title a sum of not to exceed 0.05 percent of such funds or 
        $10,000,000, whichever amount is less; and
            ``(2) transfer such sum to the Secretary of Commerce for 
        making grants to States under section 6217(f) of the Coastal 
        Zone Act Reauthorization Amendments of 1990 for the development 
        of coastal nonpoint pollution control programs.''.

SEC. 108. LOW INCOME WATER AND SEWER ASSURANCE PROGRAM.

    (a) Eligibility Requirement.--Section 602(b) of the Federal Water 
Pollution Control Act (33 U.S.C. 1382(b)) is amended--
            (1) by striking ``and'' at the end of paragraph (9);
            (2) by striking the period at the end of paragraph (10) and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(11) with respect to any area which has an average annual 
        combined total of residential household water and sewer bills 
        which is greater than 4 percent of 75 percent of the Federal 
        poverty level for a household of 4 (as determined from the most 
        recent Federal Poverty Guidelines published by the Department 
        of Health and Human Services), the State will require as a 
        condition of providing assistance from the fund for a project 
        to construct a publicly owned treatment works, as described in 
        section 603(c)(1)(A), that the recipient of such assistance 
        certify, in writing, that there will be in effect for such area 
        within 2 years after the date of approval of such assistance a 
        low income water and sewer assurance program which meets the 
        requirements of section 608.''.
    (b) In General.--Title VI of such Act (33 U.S.C. 1381-1387) is 
amended by adding at the end the following:

``SEC. 608. LOW INCOME WATER AND SEWER ASSURANCE PROGRAM.

    ``(a) In General.--Not later than 1 year after the date of the 
enactment of this Act, the Administrator shall issue regulations to 
establish minimum standards for low income water and sewer assurance 
programs eligible for assistance under this Act. Such programs shall be 
designed to best meet the needs and conditions of the area served by 
the recipient of assistance under this title. Such regulations shall, 
at a minimum, ensure that--
            ``(1) water and sewer will be available on an affordable 
        basis to all households being served by the recipient of 
        assistance under this title having a household income at or 
        below 150 percent of the Federal poverty level in the area (as 
        determined from the most recent Federal Poverty Guidelines 
        published by the Department of Health and Human Services);
            ``(2) benefits under the program will be made available to 
        tenants of residential units who pay for water and sewer 
        services as part of their rent;
            ``(3) the presumptive measure of affordable combined water 
        and sewer rates on a monthly basis is that such rates do not 
        exceed 4 percent of the gross monthly income for a household; 
        and
            ``(4) benefits under the program may be reduced by any 
        assistance provided to pay utilities under any other Federal or 
        State program.
    ``(b) Treatment of Benefits.--Notwithstanding any other provision 
of law, the amount of any low income water and sewer assurance program 
benefits provided pursuant to this Act directly to, or for the benefit 
of, a household shall not be treated as income to such household for 
purposes of any Federal law.''.
    (c) Effective Date.--The amendment made by subsection (a) of this 
section shall take effect on the first day of the first fiscal year 
which begins after the last day of the 1-year period beginning on the 
date of the enactment of this Act.

SEC. 109. AUTHORIZATION OF APPROPRIATIONS.

    Section 607 of the Federal Water Pollution Control Act (33 U.S.C. 
1387) is amended to read as follows:

``SEC. 607. FUNDING CLEAN WATER NEEDS.

    ``(a) From the General Fund.--There is authorized to be 
appropriated to carry out the purposes of this title $2,000,000,000 per 
fiscal year for each of fiscal years 1994 through 2000.
    ``(b) From the Clean Water Trust Fund.--For each fiscal year after 
fiscal year 1995, $4,000,000,000 shall be transferred from the Clean 
Water Trust Fund, without further appropriation, to carry out the 
purposes of this title.''.

 TITLE II--EXCISE TAXES ON SUBSTANCES CONTRIBUTING TO WATER POLLUTION, 
                                  ETC.

SEC. 201. EXCISE TAXES ON SUBSTANCES CONTRIBUTING TO WATER POLLUTION.

    (a) In General.--Chapter 38 of the Internal Revenue Code of 1986 
(relating to environmental taxes) is amended by adding at the end 
thereof the following new subchapters:

           ``Subchapter E--Discharges of Chemical Pollutants

                              ``Sec. 4691. Imposition of tax.
                              ``Sec. 4692. Definitions and special 
                                        rules.

``SEC. 4691. IMPOSITION OF TAX.

    ``(a) General Rule.--There is hereby imposed a tax on the discharge 
in the United States (as defined in section 4612(a)(4)) of any taxable 
chemical pollutant to--
            ``(1) water, or
            ``(2) any publicly owned treatment works (as defined in 
        section 212 of the Federal Water Pollution Control Act).
    ``(b) Rate of Tax.--The amount of the tax imposed by subsection (a) 
on each pound of any taxable chemical pollutant shall be the amount 
determined in accordance 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.
    ``(c) Liability for Tax.--The person discharging any taxable 
chemical pollutant shall pay the tax imposed by subsection (a) on such 
pollutant.
    ``(d) Exceptions.--The tax imposed by subsection (a) shall not 
apply to any discharge of any taxable chemical pollutant used 
exclusively for--
            ``(1) any residential use,
            ``(2) any use on a farm for farming purposes (determined 
        under rules similar to the rules of section 6420(c)), or
            ``(3) any use by United States, any State or political 
        subdivision thereof, the District of Columbia, any possession 
        of the United States, or by any agency or instrumentality of 
        any of the foregoing.
    ``(e) Inflation Adjustment of Rates.--
            ``(1) In general.--Effective during any calendar year after 
        1994, each dollar amount contained in subsection (b) shall be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the inflation adjustment for such calendar 
                year.
            ``(2) Inflation adjustment.--For purposes of paragraph (1), 
        the inflation adjustment for any calendar year is the sum of--
                    ``(A) 3 percentage points, plus
                    ``(B) the percentage (if any) by which--
                            ``(i) the GDP deflator for the preceding 
                        calendar year, exceeds
                            ``(ii) the GDP deflator for 1993.
            ``(3) GDP deflator for calendar year.--For purposes of 
        paragraph (2), the GDP deflator for any calendar year is the 
        GDP deflator for the second calendar quarter of such year.
            ``(4) GDP deflator.--For purposes of paragraph (3), the 
        term `GDP deflator' means the most recent revision of the 
        implicit price deflator for the gross domestic product as 
        computed and published by the Department of Commerce before 
        November 15 of the calendar year referred to in paragraph 
        (2)(B)(i).

``SEC. 4692. DEFINITIONS AND SPECIAL RULES.

    ``(a) Taxable Chemical Pollutants.--
            ``(1) In general.--For purposes of this subchapter, the 
        term `taxable chemical pollutant' means any substance which, at 
        the time of its discharge, is listed in paragraph (2) as being 
        included in any group of pollutants.
            ``(2) Groups of pollutants.--For purposes of this paragraph 
        (1), the groups of pollutants are 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
              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)
              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
              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
              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
              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
              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)
    ``(b) Special Rules.--
            ``(1) Fractional parts of a pound.--In the case of a 
        fraction of a pound, the tax imposed by this subchapter shall 
        be the same fraction of the amount of such tax imposed on a 
        whole pound.
            ``(2) Dispositions of revenues from puerto rico and the 
        virgin islands.--The provisions of subsections (a)(3) and 
        (b)(3) of section 7652 shall not apply to any tax imposed by 
        this subchapter.

        ``Subchapter F--Fertilizer, Pesticides, and Animal Feed

                              ``Sec. 4694. Imposition of tax.
                              ``Sec. 4695. Definitions and special 
                                        rules.

``SEC. 4694. IMPOSITION OF TAX.

    ``(a) General Rule.--There is hereby imposed a tax on any 
fertilizer, pesticide, or animal feed--
            ``(1) which is manufactured or produced in the United 
        States or entered into the United States for consumption use or 
        warehousing, and
            ``(2) which sold or used by the manufacturer, producer, or 
        importer thereof.
    ``(b) Amount of Tax.--The amount of the tax imposed by subsection 
(a) is--
            ``(1) in the case of fertilizer, 0.845 cents per pound of 
        the nitrogen and phosphorous in such fertilizer,
            ``(2) in the case of pesticide, 24.27 cents per pound of 
        the active ingredient in such pesticide, and
            ``(3) in the case of processed animal feed, $2.68 cents per 
        ton.

``SEC. 4695. DEFINITIONS AND SPECIAL RULES.

    ``(a) Definitions.--For purposes of this subchapter--
            ``(1) Pesticide and active ingredient.--The terms 
        `pesticide' and `active ingredient' have the meanings given 
        such terms by section 2 of the Federal Insecticide, Fungicide, 
        and Rodenticide Act.
            ``(2) Processed animal feed.--The term `processed animal 
        feed' means any agricultural or horticultural commodity--
                    ``(A) which is intended to be consumed by 
                livestock, birds, fur-bearing animals, fish, or 
                wildlife, and
                    ``(B) to which some form of processing has been 
                applied.
        For purposes of subparagraph (B), the term `processing' does 
        not include handling, packing, grading, or storing.
            ``(3) Fertilizer.--The term `fertilizer' shall not include 
        manure or sewage sludge.
    ``(b) Exception for Exports.--
            ``(1) In general.--The tax imposed by section 4694 shall 
        not apply to any article--
                    ``(A) which is exported from the United States by 
                the person otherwise liable for such tax, or
                    ``(B) which is to be sold for export from the 
                United States by the purchaser or by any subsequent 
                purchaser.
            ``(2) Credit or refund where prior tax imposed.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), if tax was imposed under section 4694 
                with respect to any article and such article is 
                exported by any person, credit or refund (without 
                interest) of such tax shall be allowed or made to the 
                person who paid such tax.
                    ``(B) Condition of allowance.--No credit or refund 
                shall be allowed or made under subparagraph (A) unless 
                the person who paid the tax establishes that--
                            ``(i) he has repaid or agreed to repay the 
                        amount of the tax to the person who exported 
                        the article, or
                            ``(ii) he has obtained the written consent 
                        of such exporter to the allowance of the credit 
                        or the making of the refund.
                    ``(C) Refunds directly to exporter.--Rules similar 
                to the rules of section 4662(e)(3) shall apply to the 
                tax imposed by section 4694.
    ``(c) Exception for Further Manufacture.--Rules similar to the 
rules of section 4682(d)(2) shall apply for purposes of this 
subchapter.
    ``(d) Other Definitions.--For purposes of this subchapter--
            ``(1) United states.--The term `United States' has the 
        meaning given such term by section 4612(a)(4).
            ``(2) Importer.--The term `importer' means the person 
        entering the article for consumption, use, or warehousing.
            ``(3) Ton.--The term `ton' means 2,000 pounds.
    ``(e) Special Rules.--
            ``(1) Fractional parts of a pound or ton.--In the case of a 
        fraction of a pound or ton, the tax imposed by this subchapter 
        shall be the same faction of the amount of such tax imposed on 
        a whole pound or ton.
            ``(2) Dispositions of revenues from puerto rico and the 
        virgin islands.--The provisions of subsections (a)(3) and 
        (b)(3) of section 7652 shall not apply to any tax imposed by 
        this subchapter.''
    (b) Clerical Amendment.--The table of subchapters for chapter 38 of 
such Code is amended by adding at the end thereof the following new 
items:

                              ``Subchapter E. Certain chemical 
                                        pollutants.
                              ``Subchapter F. Fertilizer, pesticides, 
                                        and animal feed.''
    (c) Effective Date.--The amendments made by this section shall take 
effect on January 1, 1994.

SEC. 202. EXCISE TAX ON COMMERCIAL AND INDUSTRIAL WATER USE.

    (a) In General.--Chapter 36 of the Internal Revenue Code of 1986 
(relating to certain other excise taxes) is amended by inserting after 
subchapter B the following new subchapter:

          ``Subchapter C. Certain Nonresidential Uses of Water

                              ``Sec. 4476. Imposition of tax.
                              ``Sec. 4477. Definitions and special 
                                        rules.

``SEC. 4476. IMPOSITION OF TAX.

    ``(a) In General.--There is hereby imposed a tax of 1.95 cents on 
each thousand gallons of water sold for use or used by the ultimate 
consumer in a taxable use.
    ``(b) Liability for Tax.--
            ``(1) In general.--The tax imposed by this section shall be 
        paid by the person using the water in a taxable use.
            ``(2) Collection of tax by utilities.--In the case of water 
        which is sold to the person required to pay the tax imposed by 
        this section by a water utility, such utility shall collect 
        such tax from such person and remit it to the Secretary.

``SEC. 4477. DEFINITIONS AND SPECIAL RULES.

    ``(a) Taxable use.--For purposes of this subchapter--
            ``(1) In general.--The term `taxable use' means any use of 
        water in the United States (as defined in section 4612(a)(4)) 
        other than--
                    ``(A) any residential use,
                    ``(B) any use on a farm for farming purposes 
                (determined under rules similar to the rules of section 
                6420(c)),
                    ``(C) any use at a hydroelectric generating 
                facility in the generation of electricity,
                    ``(D) any use by United States, any State or 
                political subdivision thereof, the District of 
                Columbia, any possession of the United States, or by 
                any agency or instrumentality of any of the foregoing.
    ``(b) Water Utility.--For purposes of this subchapter, water shall 
be treated as sold to any person by a water utility if such water is 
sold by--
            ``(1) any governmental unit, or
            ``(2) any person engaged in the trade or business of 
        furnishing water if the rates for the furnishing or sale of the 
        water have been established or approved by a State or political 
        subdivision thereof, by an agency or instrumentality of the 
        United States, or by a public service or public utility 
        commission or other similar body of a State or political 
        subdivision.
    ``(c) Fractional Parts.--In the case of a fraction of 1,000 
gallons, the tax imposed by this subchapter shall be the same faction 
of the amount of such tax imposed on 1,000 gallons.
    ``(d) Dispositions of Revenues From Puerto Rico and the Virgin 
Islands.--The provisions of subsections (a)(3) and (b)(3) of section 
7652 shall not apply to any tax imposed by this subchapter.''
    (b) Clerical Amendment.--The table of subchapters for chapter 36 of 
such Code is amended by inserting after the item relating to subchapter 
B the following new item:

                              ``Subchapter C. Certain nonresidential 
                                        uses of water.''
    (c) Effective Date.--The amendments made by this section shall take 
effect on January 1, 1994.

SEC. 203. CLEAN WATER TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 (relating to trust fund code) is amended by adding at the 
end thereof the following new section:

``SEC. 9512. CLEAN WATER TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Clean Water Trust 
Fund', consisting of such amounts as may be appropriated or credited to 
such Trust Fund as provided in this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--
            ``(1) In general.--There are hereby appropriated to the 
        Clean Water Trust Fund amounts equivalent to the net revenues 
        received in the Treasury from the taxes imposed by--
                    ``(A) section 4476 (relating to certain 
                nonresidential uses of water),
                    ``(B) section 4691 (relating to discharges of 
                chemical pollutants), and
                    ``(C) section 4694 (relating to fertilizer, 
                pesticides, and animal feed).
            ``(2) Net revenues.--For purposes of paragraph (1), the 
        term `net revenues' means the amount estimated by the Secretary 
        based on the excess of--
                    ``(A) the taxes received in the Treasury under 
                sections 4476, 4691, and 4694, over
                    ``(B) the decrease in the tax imposed by chapter 1 
                resulting from such taxes.
    ``(c) Expenditures From Trust Fund.--Amounts in the Clean Water 
Trust Fund shall be available only for purposes of making expenditures 
to carry out title VI of the Federal Water Pollution Control Act.
    (b) Clerical Amendment.--The table of sections for such subchapter 
A is amended by adding at the end thereof the following new item:

                              ``Sec. 9512. Clean Water Trust Fund.''

                                 <all>

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