I 
114TH CONGRESS 
1ST SESSION H. R. 3977 
To amend the Internal Revenue Code of 1986 to impose a retail tax on 
carryout bags, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 5, 2015 
Mr. LOWENTHAL (for himself, Mr. BEYER, Mr. BLUMENAUER, Mr. FARR, Ms. 
LEE, and Mr. TED LIEU of California) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on Natural Resources, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to impose 
a retail tax on carryout bags, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Trash Reduction Act 
of 2015’’. 
SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS. 
(a) GENERAL RULE.—Chapter 31 of the Internal 
Revenue Code of 1986 (relating to retail excise taxes) is 
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amended by inserting after subchapter C the following new 
subchapter: 
‘‘Subchapter D—Carryout Bags 
‘‘Sec. 4056. Imposition of tax. 
‘‘SEC. 4056. IMPOSITION OF TAX. 
‘‘(a) GENERAL RULE.—There is hereby imposed on 
any retail sale a tax on each carryout bag. 
‘‘(b) AMOUNT OF TAX.—The amount of tax imposed 
by subsection (a) shall be $0.10 per carryout bag. 
‘‘(c) LIABILITY FOR TAX.—The retailer shall be liable 
for the tax imposed by this section. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) CARRYOUT BAG.— 
‘‘(A) IN
GENERAL.—The term ‘carryout 
bag’ means a bag of any material, commonly 
plastic or kraft paper, which is provided to a 
consumer at the point of sale to carry or cover 
purchases, merchandise, or other items. 
‘‘(B) EXCEPTIONS.—Such term does not 
include— 
‘‘(i) any reusable bag that is distrib-
uted to a customer without charge during 
a limited duration promotional event, 
‘‘(ii) any bag manufactured for use by 
a customer inside a store to package bulk 
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items such as fruit, vegetables, nuts, 
grains, candy, or small hardware items, 
such as nails and bolts, 
‘‘(iii) any bag that contains or wraps 
frozen foods, prepared foods, or baked 
goods when not prepackaged, 
‘‘(iv) any bag manufactured for use by 
a pharmacist to contain prescription drugs, 
and 
‘‘(v) any bag manufactured to be sold 
at retail in packages containing multiple 
bags intended for use as garbage, pet 
waste, or yard waste bags. 
‘‘(2) REUSABLE BAG.—The term ‘reusable bag’ 
means a bag that is— 
‘‘(A)(i) made of cloth or other machine 
washable fabric, or 
‘‘(ii) made of a durable plastic that is at 
least 2.25 millimeters thick, and 
‘‘(B) is specifically designed and manufac-
tured for multiple use. 
‘‘(3) 
LIMITED
DURATION
PROMOTIONAL 
EVENT.—A limited duration promotional event shall 
not be treated as including any day in a calendar 
year if limited duration promotional events taken 
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