I 
116TH CONGRESS 
2D SESSION 
H. R. 6185 
To amend the Internal Revenue Code of 1986 to impose an excise tax 
on the extraction of certain water for bottling, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 10, 2020 
Ms. WASSERMAN SCHULTZ 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 impose 
an excise tax on the extraction of certain water for 
bottling, 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 ‘‘Save Our Springs Act 
of 2020’’. 
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SEC. 2. EXCISE TAX ON EXTRACTION OF CERTAIN WATER. 
(a) IN GENERAL.—Chapter 36 of the Internal Rev-
enue Code of 1986 is amended by inserting after sub-
chapter B the following new subchapter: 
‘‘Subchapter C—Extraction of Certain Water 
‘‘Sec. 4473. Imposition of tax. 
‘‘SEC. 4473. IMPOSITION OF TAX. 
‘‘(a) IN GENERAL.—A tax of $0.06 is hereby imposed 
on each gallon of water extracted from a spring or an un-
derground water source for use as bottled drinking water. 
‘‘(b) BY WHOM PAID.—The tax imposed by this sec-
tion shall be paid by the person extracting the water.’’. 
(b) CONFORMING AMENDMENT.—The table of sub-
chapters for chapter 36 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to 
subchapter B the following new item: 
‘‘SUBCHAPTER C—EXTRACTION OF CERTAIN WATER’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to water extracted in calendar 
years beginning after the date of the enactment of this 
Act. 
SEC. 3. DRINKING WATER STATE REVOLVING LOAN FUND 
TRUST FUND. 
(a) ESTABLISHMENT.—Subchapter A of chapter 98 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following new section: 
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‘‘SEC. 9512. DRINKING WATER STATE REVOLVING LOAN 
FUND TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Drinking Water State Revolving Loan 
Fund Trust Fund’ (referred to in this section as the 
‘Trust Fund’), consisting of such amounts as may be ap-
propriated or credited to such fund as provided in this 
section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Trust Fund amounts equal to the 
revenues received in the Treasury that are attributable to 
subchapter C of chapter 36. 
‘‘(c) EXPENDITURES.—Amounts in the Trust Fund 
shall be available, as provided in appropriation Acts, for 
carrying out section 1452 of the Safe Drinking Water Act 
(relating to State revolving loan funds).’’. 
(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. Drinking Water State Revolving Loan Fund Trust Fund.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ 
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