‘‘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 
taxable virgin plastic resin, including any pack-
aging, food service product, beverage container, 
or bag. 
‘‘(B) EXCLUSION.—The term ‘covered 
item’ shall not include— 
‘‘(i) a medical product which— 
‘‘(I) is regulated under— 
‘‘(aa) the Federal Food, 
Drug, and Cosmetic Act, or 
‘‘(bb) the Public Health 
Service Act, and 
‘‘(II) the Secretary of Health and 
Human Services declares needs to be 
made of virgin plastic for public 
health or the health of the user, 
‘‘(ii) a container for— 
‘‘(I) a drug, 
‘‘(II) infant formula, 
‘‘(III) a meal replacement liquid, 
‘‘(IV) a biologic, or 
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‘‘(V) a medical device, 
‘‘(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-
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 which is— 
‘‘(I) a single-use product which 
contains taxable virgin plastic resin, 
and 
‘‘(II) made of flexible material 
with an opening and used for carrying 
items. 
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‘‘(ii) 
BEVERAGE
CONTAINER.—The 
term ‘beverage container’ means a vessel 
for beverages— 
‘‘(I) which is a single-use product 
which contains taxable virgin plastic 
resin, and 
‘‘(II) the volume of which is not 
greater than 3 liters. 
‘‘(iii) FOOD SERVICE PRODUCT.—The 
term ‘food service product’ means an 
item— 
‘‘(I) which is a single-use product 
which contains taxable virgin plastic 
resin, and 
‘‘(II) designed to deliver a food 
product, including a utensil, straw, 
drink cup, drink lid, food package, 
food container, plate, bowl, meat tray, 
or food wrap. 
‘‘(iv) PACKAGING.— 
‘‘(I) IN
GENERAL.—The term 
‘packaging’ means a package, con-
tainer, packing materials, or other 
material— 
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‘‘(aa) which is a single-use 
product which contains taxable 
virgin plastic resin, and 
‘‘(bb) used for the contain-
ment, protection, handling, deliv-
ery, or presentation of goods. 
‘‘(II) PRODUCTS
INCLUDED
AS 
PACKAGING.—The term ‘packaging’ 
shall include any item described in 
subclause (I) which is— 
‘‘(aa) intended for the con-
sumer market, 
‘‘(bb) service packaging de-
signed and intended to be used 
or filled at the point of sale, such 
as carry-out bags, bulk good 
bags, take-out bags, and home 
delivery food service packaging, 
‘‘(cc) secondary packaging 
used to group products for multi-
unit sale, 
‘‘(dd) 
tertiary 
packaging 
used for transportation or dis-
tribution directly to a consumer, 
or 
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‘‘(ee) an ancillary element 
hung or attached to a product 
and 
performing 
a 
packaging 
function. 
‘‘(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 one of the purposes 
for which it was designed multiple 
times before disposal. 
‘‘(2) IMPORTED
COVERED
ITEM.—The term 
‘imported covered item’ means any covered item— 
‘‘(A) entered into the United States for 
consumption, use, or warehousing, and 
‘‘(B) which is— 
‘‘(i) intended for subsequent sale or 
use, and 
‘‘(ii) at the time such item is entered 
into the United States, not used as a con-
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tainer or packaging for a different product 
which is not itself a covered item. 
‘‘(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. 
‘‘(B) EXCLUSION OF POST-CONSUMER RE-
CYCLED RESIN.—The term ‘taxable virgin plas-
tic resin’ shall not include any resin which is es-
tablished to the satisfaction of the Secretary to 
be reprocessed from recovered material so that 
it can be used in place of resin described in 
clause (i) of subparagraph (A). 
‘‘(4) UNITED
STATES.—The term ‘United 
States’ has the meaning given such term by section 
4612(a)(4). 
‘‘(5) IMPORTER.—The term ‘importer’ means 
the person entering the taxable virgin plastic resin 
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