I 
117TH CONGRESS 
1ST SESSION H. R. 3879 
To amend the Internal Revenue Code of 1986 to modify the definition 
of municipal solid waste. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 14, 2021 
Mr. SUOZZI (for himself and Mrs. WALORSKI) introduced the following bill; 
which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the definition of municipal solid 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 ‘‘Protect America’s 
Paper for Recycling Act’’. 
SEC. 2. MODIFICATION TO DEFINITION OF MUNICIPAL 
SOLID WASTE. 
(a) IN GENERAL.—Paragraph (6) of section 45(c) of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
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‘‘(6) MUNICIPAL SOLID WASTE.— 
‘‘(A) IN GENERAL.—The term ‘municipal 
solid waste’ has the meaning given the term 
‘solid waste’ under section 1004(27) of the 
Solid 
Waste 
Disposal 
Act 
(42 
U.S.C. 
6903(27)), except that such term does not in-
clude— 
‘‘(i) paper which is commonly recycled 
and which has been segregated from other 
solid waste (as so defined), or 
‘‘(ii) solid waste (as so defined) which 
is collected as part of a system which does 
not provide for the separate collection of 
paper which is commonly recycled from 
residential solid waste (as defined in sec-
tion 246.101 of title 40, Code of Federal 
Regulations). 
‘‘(B) SPECIAL RULE WITH RESPECT TO IN-
CIDENTAL
AND
RESIDUAL
WASTE.—Subpara-
graph (A)(ii) shall not apply to— 
‘‘(i) solid waste (as so defined) which 
only contains an incidental amount of com-
monly recycled paper, and 
‘‘(ii) solid waste (as so defined) which 
is residual waste generated at a materials 
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recovery facility that receives and processes 
only paper and other recyclable materials 
containing no more than an incidental 
amount of non-recyclable solid waste. 
‘‘(C) NO
EFFECT
ON
EXISTING
PROC-
ESSES.—Nothing in subparagraph (A) shall be 
interpreted to require a State or a political sub-
division of a State, directly or indirectly, to 
change the systems, processes, or equipment it 
uses to collect, treat, dispose, or otherwise use 
municipal solid waste, within the meaning of 
the Solid Waste Disposal Act (42 U.S.C. 6903 
et seq.), nor require a change to the regulations 
that implement subtitle D of such Act (42 
U.S.C. 6901 et seq.).’’. 
(b) RULES WITH RESPECT TO ELECTRICITY PRO-
DUCED FROM SOLID WASTE.—Subsection (e) of section 
45 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph: 
‘‘(12) SOURCE
OF
MUNICIPAL
SOLID
WASTE 
FEEDSTOCK.—In the case of a qualified facility that 
produces electricity both from municipal solid waste 
and other solid waste that is not a qualified energy 
resource— 
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‘‘(A) such facility shall be considered a 
qualified facility if it otherwise meets the re-
quirements of subsection (d), and 
‘‘(B) subsection (a) shall only apply to that 
portion of the electricity produced from munic-
ipal solid waste.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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