USA Batteries Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1594 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 1594

  To amend the Internal Revenue Code of 1986 to eliminate lead oxide, 
 antimony, and sulfuric acid as taxable chemicals under the Superfund 
                             excise taxes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2023

  Mr. Meuser (for himself and Mr. Moolenaar) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to eliminate lead oxide, 
 antimony, and sulfuric acid as taxable chemicals under the Superfund 
                             excise taxes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``USA Batteries Act''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The Superfund fee established in Public Law 117-58 
        makes American manufacturing less competitive by imposing a tax 
        on chemicals used in domestic battery production that is not 
        levied on imported batteries.
            (2) America's lead battery industry has a manufacturing 
        capacity of more than 165 GWh, a $23.6 billion domestic 
        economic impact annually, and creates more than 25,000 direct 
        jobs in 38 States.
            (3) Lead batteries have a 99 percent recycling rate and are 
        a truly sustainable energy storage technology.
            (4) Lead batteries are critical for many sectors, including 
        defense, transportation, logistics, telecommunications, and 
        energy generation.
            (5) Increased taxes on domestic production create a 
        disadvantage for American manufacturers and reduce the global 
        competitiveness of the domestic lead battery industry by 
        increasing the costs of key raw materials.

SEC. 3. ELIMINATION OF LEAD OXIDE, ANTIMONY, AND SULFURIC ACID AS 
              TAXABLE CHEMICALS UNDER SUPERFUND EXCISE TAXES.

    The table in section 4661(b) of the Internal Revenue Code of 1986, 
as amended by Public Law 117-58, is amended by striking the rows 
relating to lead oxide, antimony, and sulfuric acid.
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