Protect America's Paper for Recycling Act

To amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste. 1. Short title This Act may be cited as the Protect America's Paper for Recycling Act 2. Modification to definition of municipal solid waste (a) In general Paragraph (6) of section 45(c) (6) Municipal solid waste (A) In general The term municipal solid waste solid waste 42 U.S.C. 6903(27) (i) paper which is commonly recycled and which has been segregated from other solid waste (as so defined), or (ii) solid waste (as so defined) which is collected as part of a system which does not provide for the separate collection of paper which is commonly recycled from residential solid waste (as defined in section 246.101 of title 40, Code of Federal Regulations). (B) Special rule with respect to incidental and residual waste Subparagraph (A)(ii) shall not apply to— (i) solid waste (as so defined) which only contains an incidental amount of commonly recycled paper, and (ii) solid waste (as so defined) which is residual waste generated at a materials recovery facility that receives and processes only paper and other recyclable materials containing no more than an incidental amount of non-recyclable solid waste. (C) No effect on existing processes Nothing in subparagraph (A) shall be interpreted to require a State or a political subdivision of a State, directly or indirectly, to change the systems, processes, or equipment it uses to collect, treat, dispose, or otherwise use municipal solid waste, within the meaning of the Solid Waste Disposal Act ( 42 U.S.C. 6903 42 U.S.C. 6901 . (b) Rules with respect to electricity produced from solid waste Subsection (e) of section 45 (12) Source of municipal solid waste feedstock In the case of a qualified facility that produces electricity both from municipal solid waste and other solid waste that is not a qualified energy resource— (A) such facility shall be considered a qualified facility if it otherwise meets the requirements of subsection (d), and (B) subsection (a) shall only apply to that portion of the electricity produced from municipal solid waste. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Protect America's Paper for Recycling Act This bill modifies the tax credit for producing electricity from renewable resources to revise the definition of municipal solid waste. The bill specifies that municipal solid waste does not include paper that is commonly recycled and that has been segregated from other solid waste, or solid waste that is collected as part of a system that does not provide for the separate collection of paper that is commonly recycled from residential solid waste. The bill includes exceptions for incidental and residual waste. In the case of a facility that produces electricity both from municipal solid waste and other solid waste that is not a qualified energy resource (1) the facility is a qualified facility if it otherwise meets the requirements for qualified facilities, and (2) the credit only applies to the portion of the electricity produced from municipal solid waste.