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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Trash Reduction Act of 2015''.

SEC. 2. IMPOSITION OF TAX ON CARRYOUT BAGS.

(a) General Rule.--Chapter 31 of the Internal Revenue Code of 1986
(relating to retail excise taxes) is amended by inserting after
subchapter C the following new subchapter:

''Subchapter D--Carryout Bags

''Sec. 4056. Imposition of tax.

''SEC. 4056. IMPOSITION OF TAX.

''(a) General Rule.--There is hereby imposed on any retail sale a
tax on each carryout bag.
''(b) Amount of Tax.--The amount of tax imposed by subsection (a)
shall be $0.10 per carryout bag.
''(c) Liability for Tax.--The retailer shall be liable for the tax
imposed by this section.
''(d) Definitions.--For purposes of this section--
''(1) Carryout bag.--
''(A) In general.--The term 'carryout bag' means a
bag of any material, commonly plastic or kraft paper,
which is provided to a consumer at the point of sale to
carry or cover purchases, merchandise, or other items.
''(B) Exceptions.--Such term does not include--
''(i) any reusable bag that is distributed
to a customer without charge during a limited
duration promotional event,
''(ii) any bag manufactured for use by a
customer inside a store to package bulk items
such as fruit, vegetables, nuts, grains, candy,
or small hardware items, such as nails and
bolts,
''(iii) any bag that contains or wraps
frozen foods, prepared foods, or baked goods
when not prepackaged,
''(iv) any bag manufactured for use by a
pharmacist to contain prescription drugs, and
''(v) any bag manufactured to be sold at
retail in packages containing multiple bags
intended for use as garbage, pet waste, or yard
waste bags.
''(2) Reusable bag.--The term 'reusable bag' means a bag
that is--
''(A)(i) made of cloth or other machine washable
fabric, or
''(ii) made of a durable plastic that is at least
2.25 millimeters thick, and
''(B) is specifically designed and manufactured for
multiple use.
''(3) Limited duration promotional event.--A limited
duration promotional event shall not be treated as including
any day in a calendar year if limited duration promotional
events taken into account under paragraph (1)(B)(i) have
occurred on 7 or more preceding days during such calendar year.
''(e) Special Rules.--
''(1) Pass through of tax.--The tax imposed by subsection
(a) shall be passed through to the customer and shall be
separately stated on the receipt of sale provided to the
customer.
''(2) 1st retail sale; use treated as sale.--For purposes
of this section, rules similar to the rules of subsections (a)
and (b) of section 4002 shall apply.''.
(b) Plastic Carryout Bag Recycling Program.--Subchapter B of
chapter 65 of such Code is amended by adding at the end the following
new section:

''SEC. 6433. QUALIFIED PLASTIC CARRYOUT BAG RECYCLING PROGRAM.

''(a) Allowance of Credit.--If--
''(1) tax has been imposed under section 4056 on any
carryout bag,
''(2) a retailer provides such bag to a customer in a point
of sale transaction,
''(3) in the case of a carryout bag made of paper, such
paper consists of not less than 40 percent post-consumer
recycled content,
''(4) such retailer has in effect at the time of such
transaction a qualified plastic carryout bag recycling program,
and
''(5) such retailer has kept and can produce records for
purposes of this section and section 4056 that include the
total number of carryout bags purchased and the amounts passed
through to the customer for such bags pursuant to section
4056(e),
the Secretary shall pay (without interest) to such retailer an amount
equal to the applicable amount for each such bag used by the retailer
in connection with a point of sale transaction.
''(b) Applicable Amount.--For purposes of subsection (a), the
applicable amount is $0.04.
''(c) Qualified Plastic Carryout Bag Recycling Program.--For
purposes of this section--
''(1) In general.--The term 'qualified plastic carryout bag
recycling program' means a recycling program under which the
retailer--
''(A) to the extent the retailer provides carryout
bags (as defined in section 4056) made of plastic to
customers--
''(i) passes through the tax imposed by
section 4056 and tracks the total number of
bags purchased and amount of tax passed through
pursuant to section 6433(a),
''(ii) has printed or displayed on each
such bag, in a manner clearly visible to a
customer, the words 'PLEASE RETURN TO A
PARTICIPATING STORE FOR RECYCLING',
''(iii) uses bags that are 100-percent
recyclable, and
''(iv) uses bags that are made of high-
density polyethylene film marked with the SPI
resin identification code 2 or low-density
polyethylene film marked with the SPI resin
identification code 4,
''(B) places at each place of business at which
retail operations are conducted one or more plastic
carryout bag collection bins which are visible, easily
accessible to the customer, and clearly marked as being
for the purpose of collecting and recycling plastic
carryout bags,
''(C) recycles the plastic carryout bags collected
pursuant to subparagraph (B),
''(D) maintains for not less than 3 years records
(which shall be available to the Secretary) describing
the collection, transport, and recycling of plastic
carryout bags collected,
''(E) makes available to customers within the
retail establishment reusable bags (as defined in
section 4056(c)(2)) which may be purchased and used in
lieu of using a single-use carryout bag, and
''(F) meets the definition of section 4056(d)(3).
''(2) Recycling program.--The term 'recycling program'
means a program that processes used materials or waste
materials into new products to prevent waste of potentially
useful materials; reduce raw materials consumption; reduce
energy usage; reduce air, water, or other pollution; or reduce
the need for disposal.''.
(c) Establishment of Trust Fund.--Subchapter A of chapter 98 of
such Code (relating to trust fund code) is amended by adding at the end
the following:

''SEC. 9512. CARRYOUT BAG TRUST FUND.

''(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the 'Carryout Bag
Trust Fund' (referred to in this section as the 'Trust Fund'),
consisting of such amounts as may be appropriated or credited to the
Trust Fund as provided in this section or section 9602(b).
''(b) Transfers to Trust Fund.--There is hereby appropriated to the
Trust Fund an amount equivalent to the amounts received in the Treasury
pursuant to section 4056.
''(c) Expenditures From Trust Fund.--Amounts in the Trust Fund
shall be available, as provided by appropriation Acts, for making
payments under section 6433.
''(d) Transfer to Land and Water Conservation Fund.--
''(1) In general.--The Secretary shall pay from time to
time from the Trust Fund into the Land and Water Conservation
Fund provided for in title I of the Land and Water Conservation
Fund Act of 1965 amounts (as determined by the Secretary)
equivalent to the aggregate of the transactions on which tax is
imposed under section 4056 aggregate amounts determined on the
basis of $0.06.
''(2) Special rule regarding amounts transferred.--Amounts
transferred to the Land and Water Conservation Fund under
paragraph (1) shall not be taken into account for purposes of
determining amounts to be appropriated or credited to the fund
under section 2(c) of the Land and Water Conservation Fund Act
of 1965 (16 U.S.C. 460l-5(c)).''.
(d) Study.--Not later than December 31, 2017, the Comptroller
General of the United States shall conduct a study on the effectiveness
of the provisions of this Act at reducing the use of carryout bags and
encouraging recycling of such bags. The report shall address--
(1) measures that the Comptroller General determines may
increase the effectiveness of such provisions, including the
amount of tax imposed on each carryout bag, and
(2) any effects, both positive and negative, on any United
States businesses.
The Comptroller General shall submit a report of such study to the
Committee on Ways and Means of the House of Representatives and the
Committee on Finance of the Senate.
(e) Clerical Amendments.--
(1) The table of subchapters for chapter 31 of such Code is
amended by inserting after the item relating to subchapter C
the following new item:

''Subchapter D. Carryout bags.''.
(2) The table of sections for subchapter B of chapter 65 of
such Code is amended by adding at the end the following new
item:

''Sec. 6433. Qualified plastic carryout bag recycling program.''.
(3) 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. Carryout bag trust fund.''.
(f) Effective Date.--The amendments made by this section shall take
effect on July 1, 2016.
Output:
Trash Reduction Act of 2015 This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax. The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965. The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.