any sale during any calendar year begin-
ning after December 31, 2024, shall be 
equal to the sum of— 
‘‘(I) 20 cents, plus 
‘‘(II) an amount equal to— 
‘‘(aa) 20 cents, multiplied by 
‘‘(bb) the cost-of-living ad-
justment determined under sec-
tion 1(f)(3) for the calendar year, 
determined by substituting ‘cal-
endar year 2023’ for ‘calendar 
year 
2016’ 
in 
subparagraph 
(A)(ii) thereof. 
‘‘(ii) ROUNDING.—If any amount de-
termined under clause (i) is not a multiple 
of 1 cent, such amount shall be rounded to 
the nearest multiple of 1 cent. 
‘‘(2) IMPORTED COVERED ITEMS.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), the amount of the tax im-
posed under paragraph (2) of subsection (a) on 
any imported covered item shall be the amount 
of tax which would have been imposed by para-
graph (1) of such subsection with respect to the 
amount of any taxable virgin plastic resin con-
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tained in such item if such resin had been sold 
in the United States by an applicable entity on 
the date of the sale of such item. 
‘‘(B) RATE WHERE IMPORTER DOES NOT 
FURNISH INFORMATION TO SECRETARY.—If the 
importer does not furnish to the Secretary (at 
such time and in such manner as the Secretary 
shall prescribe) sufficient information to deter-
mine under subparagraph (A) the amount of 
the tax imposed by subsection (a)(2) on any im-
ported covered item, the amount of the tax im-
posed on such item shall be 10 percent of the 
appraised value of such item as of the time 
such item was entered into the United States 
for consumption, use, or warehousing. 
‘‘(C) AUTHORITY
TO
PRESCRIBE
ALTER-
NATE RATE.—The Secretary may prescribe for 
each imported covered item a tax which, if pre-
scribed, shall apply in lieu of the tax specified 
in subparagraph (B) with respect to such item. 
The tax prescribed by the Secretary shall be 
equal to the amount of tax which would be im-
posed by subsection (a) with respect to the im-
ported covered item if such item were produced 
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using the predominant method of production of 
such item. 
‘‘(c) APPLICABLE ENTITY.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘applicable entity’ means any manu-
facturer, producer, or importer of taxable virgin 
plastic resin which, during the calendar year in 
which the sale of such resin occurs, manufactures, 
produces, or imports more than 10 tons of taxable 
virgin plastic resin. 
‘‘(2) AGGREGATION
RULE.—For purposes of 
this subsection, all persons treated as a single em-
ployer under subsection (a) or (b) of section 52, or 
subsections (m) or (o) of section 414, shall be treat-
ed as a single manufacturer, producer, or importer. 
‘‘(d) EXPORTATION.—Pursuant to regulations pre-
scribed by the Secretary, no tax shall be imposed under 
this section upon the sale of any taxable virgin plastic 
resin for export, and in due course so exported. 
‘‘SEC. 4692. DEFINITIONS AND SPECIAL RULES. 
‘‘(a) DEFINITIONS.—For purposes of this sub-
chapter— 
‘‘(1) COVERED ITEM.— 
‘‘(A) IN
GENERAL.—The term ‘covered 
item’ means a single-use product which contains 
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taxable virgin plastic resin, including packaging, 
food service products, beverage containers, and 
bags. 
‘‘(B) EXCLUSION.—The term ‘covered 
item’ shall not include— 
‘‘(i) a medical product that the Sec-
retary of Health and Human Services de-
termines needs to be made of virgin plastic 
for public health or the health of the user, 
‘‘(ii) a container for— 
‘‘(I) a drug regulated under the 
Federal Food, Drug, and Cosmetic 
Act, 
‘‘(II) infant formula, or 
‘‘(III) a meal replacement liquid, 
‘‘(iii) a personal or feminine hygiene 
product that could be unsafe or unsanitary 
to recycle, 
‘‘(iv) a sexual health product, or 
‘‘(v) packaging— 
‘‘(I) for a product described in 
clauses (i) through (iv), or 
‘‘(II) used for the shipment of 
hazardous materials that is prohibited 
from being composed of used mate-
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rials 
under 
section 
178.509 
or 
178.522 of title 49, Code of Federal 
Regulations (as in effect on the date 
of enactment of this subchapter). 
‘‘(C) OTHER TERMS.— 
‘‘(i) BAG.—The term ‘bag’ means a 
container made of flexible material with an 
opening at the top, used for carrying 
items. 
‘‘(ii) 
BEVERAGE
CONTAINER.—The 
term ‘beverage container’ means a pre-
packaged beverage container the volume of 
which is not greater than 3 liters. 
‘‘(iii) FOOD SERVICE PRODUCT.—The 
term ‘food service product’ means an item 
intended to deliver a food product, includ-
ing a utensil, straw, drink cup, drink lid, 
food package, food container, plate, bowl, 
meat tray, or food wrap. 
‘‘(iv) PACKAGING.—The term ‘pack-
aging’ means a package, container, pack-
ing materials, or other material used for 
the containment, protection, handling, de-
livery, and presentation of goods. 
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‘‘(v) 
SINGLE-USE
PRODUCT.—The 
term ‘single-use product’ means a product 
which is— 
‘‘(I) routinely disposed of after a 
single use or after its contents have 
been used or unpackaged, and typi-
cally not refilled, and 
‘‘(II) not durable, washable, or 
routinely used for its original purpose 
multiple times before disposal. 
‘‘(2) IMPORTED
COVERED
ITEM.—The term 
‘imported covered item’ means any covered item en-
tered into the United States for consumption, use, 
or warehousing. 
‘‘(3) TAXABLE VIRGIN PLASTIC RESIN.— 
‘‘(A) IN GENERAL.—The term ‘taxable vir-
gin plastic resin’ means any resin— 
‘‘(i) which is derived from petroleum 
or gas (including ethylene, propylene, poly-
ethylene, polypropylene, polystyrene, and 
polyvinyl chloride), and 
‘‘(ii) which is manufactured or pro-
duced in the United States or entered into 
the United States for consumption, use, or 
warehousing. 
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