I 
111TH CONGRESS 
1ST SESSION H. R. 3592 
To amend the Internal Revenue Code of 1986 to allow a tax credit for 
producing oil from recycled waste. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2009 
Mr. PASCRELL (for himself, Mr. REICHERT, Mrs. CHRISTENSEN, and Ms. 
JACKSON-LEE of Texas) introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on Energy and Commerce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
tax credit for producing oil from recycled waste. 
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 ‘‘Plastics Recycling Act 
of 2009’’. 
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SEC. 2. PRODUCTION TAX CREDIT FOR CERTAIN RECY-
CLING ACTIVITIES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45R. OIL PRODUCED FROM CERTAIN RECYCLING AC-
TIVITIES. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the waste plastic recycling credit for any taxable year is 
an amount equal to the product of— 
‘‘(1) 60 cents, multiplied by 
‘‘(2) the number of gallons of qualified syn-
thetic oil— 
‘‘(A) produced by the taxpayer from quali-
fied feedstock at a qualified small conversion 
process recycling facility during the 10-year pe-
riod beginning on the date the facility was 
originally placed in service, and 
‘‘(B) used or sold by the taxpayer in a 
trade or business to an unrelated person during 
the taxable year. 
‘‘(b) EXCEPTION FOR DE MINIMIS PERCENTAGE OF 
NON-QUALIFYING FEEDSTOCK.—In the case that a pro-
ducer uses non-qualified feedstock to produce a gallon (or 
part thereof) of qualified synthetic oil, the amount of the 
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credit determined under subsection (a) with respect to 
such gallon— 
‘‘(1) shall be reduced by an amount equal to 
the amount of the credit (determined without regard 
to this subsection) multiplied by the percentage of 
non-qualifying feedstock used in the production of 
such gallon, and 
‘‘(2) if the percentage of non-qualifying feed-
stock so used is greater than 15 percent, the credit 
determined under subsection (a) with respect to such 
gallon shall be zero. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
SYNTHETIC
OIL.—The term 
‘qualified synthetic oil’ means oil derived from eligi-
ble feedstocks and which has a minimum market 
value of 90 percent of crude oil, represented by the 
New York Mercantile Exchange front-month con-
tract quoted at the time of sale. 
‘‘(2) QUALIFIED SMALL CONVERSION PROCESS 
RECYCLING
FACILITY.—The term ‘qualified small 
conversion process recycling facility’ means any facil-
ity which— 
‘‘(A) is owned by the taxpayer, 
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