Trust Fund under such terms and conditions as the Sec-
retary determines appropriate. 
‘‘(d) 
EXPENDITURES
FROM
TRUST
FUND.— 
Amounts in the PFAS Trust Fund shall be available with-
out further appropriation to the Secretary of Health and 
Human Services to provide compensation through the 
Firefighter PFAS Injury Compensation Program under 
title XXXIV of the Public Health Service Act.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 98 of such Code is amended 
by adding at the end the following new item: 
‘‘Sec. 9512. PFAS Trust Fund.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to amounts received after the date 
of the enactment of this Act. 
SEC. 4. PFAS MANUFACTURER’S EXCISE TAX. 
(a) IN GENERAL.—Chapter 32 of subtitle D of the 
Internal Revenue Code of 1986 is amended by inserting 
the following new section after subchapter D: 
‘‘Subchapter E—PFAS 
‘‘Sec. 4191. PFAS excise tax. 
‘‘SEC. 4191. PFAS EXCISE TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed on 
PFAS products sold by the manufacturer, producer, or 
importer thereof a tax equal to 10 percent of the price 
for which so sold. 
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‘‘(b) DEFINITIONS.—For purposes of this section: 
‘‘(1) PFAS.—The term ‘PFAS’ means per- and 
polyflouroalkyl substances. 
‘‘(2) PFAS 
PRODUCTS.—The term ‘PFAS 
products’ means any product containing PFAS, in-
cluding firefighter gear containing PFAS.’’. 
(b) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 32 of subtitle D of such Code is 
amended by inserting after the item relating to subchapter 
D the following new item: 
‘‘Subchapter E. PFAS’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to products sold after the date of 
the enactment of this Act. 
SEC. 5. PFAS LITIGATION EXCISE TAX. 
(a) IN GENERAL.—Subtitle D of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new chapter: 
‘‘CHAPTER 50B—PFAS LITIGATION 
‘‘Sec. 5000E. PFAS litigation excise tax. 
‘‘SEC. 5000E. PFAS LITIGATION EXCISE TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed a tax 
on any taxpayer that pays a qualifying PFAS litigation 
award during the taxable year in an amount equal to 10 
percent of the present value of such award. 
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‘‘(b) QUALIFYING PFAS LITIGATION AWARD.—For 
purposes of this section, the term ‘qualifying PFAS litiga-
tion award’ means a payment made pursuant to any final 
court order or settlement to compensate any person for 
harm suffered as a result of exposure to PFAS (as defined 
in section 4191) other than a claim for personal injury.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to payments paid or incurred after 
the date of the enactment of this section. 
SEC. 6. BUDGETARY EFFECTS. 
(a) STATUTORY PAYGO SCORECARDS.—The budg-
etary effects of this Act and the amendments made by this 
Act shall not be entered on either PAYGO scorecard main-
tained pursuant to section 4(d) of the Statutory Pay As- 
You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary 
effects of this Act and the amendments made by this Act 
shall not be entered on any PAYGO scorecard maintained 
for purposes of section 4106 of H. Con. Res. 71 (115th 
Congress). 
Æ 
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