I 
119TH CONGRESS 
1ST SESSION H. R. 5686 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for expenses relating to the purchase of battery detectors, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 3, 2025 
Mr. NORCROSS introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on Energy 
and Commerce, and Oversight and Government Reform, for a period to 
be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit against tax for expenses relating to the purchase 
of battery detectors, 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 ‘‘Battery Fire Preven-
tion Act’’. 
SEC. 2. TAX CREDIT FOR BATTERY DETECTORS. 
(a) ESTABLISHMENT OF CREDIT.— 
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS
(1) IN GENERAL.—Subpart D of part IV of 
subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 45BB. CREDIT FOR BATTERY DETECTORS. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
battery detector credit determined under this section for 
any taxable year is the amount equal to 30 percent of the 
qualified battery detector expenses paid or incurred by the 
taxpayer during the taxable year. 
‘‘(b) QUALIFIED BATTERY DETECTOR EXPENSES.— 
The term ‘qualified battery detector expenses’ means, with 
respect to any taxpayer, amounts paid or incurred for the 
purchase of any device— 
‘‘(1) which uses X-ray technology, artificial in-
telligence, radio-frequency identification, or other 
proven technology to detect batteries, 
‘‘(2) the original use of which begins with such 
taxpayer, and 
‘‘(3) which is used by such taxpayer in the 
trade or business of recycling. 
‘‘(c) DENIAL OF DOUBLE BENEFIT.—In the case of 
any qualified battery detector expenses with respect to 
which credit is allowed under subsection (a)— 
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(1) no other credit or deduction shall be al-
lowed for, or by reason of, any such expense to the 
extent of the amount of such credit, and 
‘‘(2) the basis of any property shall be reduced 
by the amount of such credit to the extent that such 
expenses were taken into account in determining 
such basis.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for subpart D of part IV of subchapter A of 
chapter 1 of such Code is amended by adding at the 
end the following new item: 
‘‘45BB. Credit for battery detectors.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of such Code is amended by strik-
ing ‘‘plus’’ at the end of paragraph (40), by striking the 
period at the end of paragraph (41) and inserting ‘‘, plus’’, 
and by adding at the end the following new paragraph: 
‘‘(42) the battery detector credit determined 
under section 45BB.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
SEC. 3. IMPOSITION OF TAX ON SALES OF BATTERIES. 
(a) IN GENERAL.—Chapter 32 of the Internal Rev-
enue Code of 1986 is amended by inserting after sub-
chapter D the following new subchapter: 
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS
‘‘Subchapter E—Other Items 
‘‘Sec. 4191. Battery tax. 
‘‘SEC. 4191. BATTERY TAX. 
‘‘There is hereby imposed on the sale of any battery 
by the manufacturer, producer, or importer a tax equal 
to 5 percent of the price for which so sold.’’. 
(b) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 32 of such Code is amended by in-
serting after the item relating to subchapter D the fol-
lowing new item: 
‘‘SUBCHAPTER E—OTHER ITEMS’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales made after December 31, 
2025. 
SEC. 4. LITHIUM BATTERY BUY-BACK TRUST FUND. 
(a) IN GENERAL.—Subchapter A of Chapter 98 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new section: 
‘‘SEC. 9512. LITHIUM BATTERY BUY-BACK TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is hereby 
established in the Treasury of the United States a trust 
fund to be known as the ‘Lithium Battery Buy-back Trust 
Fund’, consisting of such amounts as may be appropriated 
to such Trust Fund as provided in this section. 
‘‘(b) TRANSFER
TO TRUST FUND
OF AMOUNTS 
EQUIVALENT TO CERTAIN TAXES.—There are hereby ap-
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS
propriated to the Lithium Battery Buy-back Trust Fund 
amounts equivalent to the taxes received in the Treasury 
under section 4191. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Lithium Battery Buy-back Trust Fund shall be 
available, without further appropriation, to the Secretary 
of Energy to carry out the National Battery Recycling 
Program described in section 5 of the Battery Fire Pre-
vention 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: 
‘‘9512. Lithium Battery Buy-back Trust Fund.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxes received after December 
31, 2025. 
SEC. 5. NATIONAL BATTERY RECYCLING PROGRAM. 
(a) ESTABLISHMENT.—Not later than 5 years after 
the date of enactment of this Act, the Secretary of Energy 
and the Administrator of the Environmental Protection 
Agency shall jointly issue a rule to establish a program 
to recover and recycle used lithium batteries, to be known 
as the National Battery Recycling Program, under 
which— 
(1) the Secretary shall identify and approve fa-
cilities that recycle lithium batteries and make pub-
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS
licly available a list of such approved facilities, which 
shall include each facility that is a recipient of a 
grant to recycle lithium batteries under section 
40207 of the Infrastructure Investment and Jobs 
Act (42 U.S.C. 18741); and 
(2) the Secretary and Administrator shall 
award grants, on a competitive basis, to such ap-
proved facilities to establish and implement a system 
for the acceptance and collection of used lithium bat-
teries, under which system such a facility may offer 
a financial incentive to any individual who turns in 
a used lithium battery to the facility. 
(b) FUNDING.—In carrying out the National Battery 
Recycling Program, the Secretary of Energy may only use 
amounts from the Lithium Battery Buy-back Trust Fund 
established under section 9512 of the Internal Revenue 
Code of 1986, as added by section 4. 
(c) PURCHASE OF LITHIUM BATTERIES FROM AP-
PROVED FACILITIES.—Each head of a Federal agency 
who purchases a lithium battery shall, to the maximum 
extent possible, prioritize purchasing such lithium battery 
from a facility approved pursuant to subsection (a)(1). 
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS
(d) LITHIUM BATTERY DEFINED.—In this section, 
the term ‘‘lithium battery’’ means a lithium metal battery 
or a lithium-ion battery. 
Æ 
VerDate Sep 11 2014 
23:43 Oct 09, 2025
Jkt 069200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H5686.IH
H5686
ssavage on LAPJG3WLY3PROD with BILLS