To amend the Internal Revenue Code of 1986 to impose a tax on the sale by the manufacturer, producer, or importer of paper and paper products that do not contain the minimum amount of recovered materials as set forth in guidelines issued by the Environmental Protection Agency.

Amends the Internal Revenue Code to impose a three percent excise tax on wholesale sales of paper and paper products that do not contain the minimum amount of recycled materials in accordance with Environmental Protection Agency (EPA) guidelines. Increases the tax rate by one percent each year to reach a maximum 12 percent rate for sales during 2000 and thereafter. Directs the EPA Administrator to issue guidelines for products not already designated by relevant guidelines.

 
HR 1691 SC
101st CONGRESS
2d Session
 H. R. 1691
To amend the Internal Revenue Code of 1986 to impose a tax on the sale by
the manufacturer, producer, or importer of paper and paper products that
do not contain the minimum amount of recovered materials as set forth in
guidelines issued by the Environmental Protection Agency.
IN THE HOUSE OF REPRESENTATIVES
April 5, 1989
Mr. GEJDENSON introduced the following bill; which was referred to the
Committee on Ways and Means
September 28, 1990
Additional sponsors: Mr. DYMALLY, Mr. FAUNTROY, Mr. FRANK, Mr. OWENS of New
York, Mr. DONNELLY, Mr. MORRISON of Connecticut, Mr. OWENS of Utah, Mr. ATKINS,
Mr. MINETA, Mr. KOSTMAYER, Mr. DWYER of New Jersey, Mr. BONIOR, Mr. STUDDS,
Mr. DE LUGO, Mrs. UNSOELD, Mr. HAWKINS, Mr. CARPER, Mr. TORRICELLI, Mr. LEVINE
of California, Mr. BEILENSON, Ms. PELOSI, Mr. ENGEL, Mr. ROYBAL, Mr. LIPINSKI,
Mr. SCHEUER, Mr. FUSTER, Mrs. COLLINS, Mr. EVANS, Mr. HAYES of Illinois,
Mr. KANJORSKI, Mr. UPTON, Mr. PALLONE, Mr. BATES, Mr. LANTOS, Mr. FROST,
Mr. BROWN of California, Mrs. BOXER, Mr. SOLARZ, Mr. WOLPE, Mr. TOWNS,
Mr. MRAZEK, Mr. HERTEL, Mr. BRYANT, Mr. BOEHLERT, Mr. BRUCE, Mr. TORRES,
Mr. SMITH of Vermont, Mr. YATES, Mrs. JOHNSON of Connecticut, Mr. TAUZIN,
Ms. SCHNEIDER, Mr. ANDERSON, Mr. KENNEDY, Mr. RAVENEL, Mr. LANCASTER,
Mrs. KENNELLY, Mr. BILBRAY, Mr. WALSH, Mr. BOSCO, Mr. DEFAZIO, Mr. POSHARD,
Mr. VALENTINE, Mr. FISH, Mr. SIKORSKI, Mr. MARKEY, Mr. DELLUMS, Mr. WEISS,
and Mr. CONYERS
A BILL
To amend the Internal Revenue Code of 1986 to impose a tax on the sale by
the manufacturer, producer, or importer of paper and paper products that
do not contain the minimum amount of recovered materials as set forth in
guidelines issued by the Environmental Protection Agency.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. TAX IMPOSED ON NON-RECYCLED PAPER AND PAPER PRODUCTS.
  (a) IN GENERAL- Chapter 32 of the Internal Revenue Code of 1986 is amended
  by inserting after subchapter D the following new subchapter:
`Subchapter E--Paper and Paper Products
`Sec. 4191. Imposition of tax.
`SEC. 4191. IMPOSITION OF TAX.
  `(a) TAX IMPOSED-
  `(1) IN GENERAL- There is hereby imposed upon the sale by the manufacturer,
  producer, or importer of the articles described in subsection (b) a tax
  equivalent to the applicable percentage of the price for which so sold.
  `(2) APPLICABLE PERCENTAGE- For purposes of paragraph (1), the term
  `applicable percentage' means the percentage determined in accordance with
  the following table:
 In the case of
--The applicable
sales during--
--percentage is--
1991
--3
1992
--4
1993
--5
1994
--6
1995
--7
1996
--8
1997
--9
1998
--10
1999
--11
2000 and thereafter
--12
  `(b) ARTICLES- The tax imposed by subsection (a) shall apply to paper and
  paper products that--
  `(1) are designated (before the date of the sale) in guidelines issued by
  the Environmental Protection Agency pursuant to section 6002 of the Solid
  Waste Disposal Act (42 U.S.C. 6962) or are covered in guidelines issued
  pursuant to subsection (c); and
  `(2) do not contain the minimum amount of recovered materials as recommended
  in the minimum content standards of such guidelines.
  `(c) GUIDELINES- For purposes of subsection (b)(1), the Administrator of
  the Environmental Protection Agency shall issue guidelines, not later
  than December 31, 1990, for all paper and paper products that are not
  designated by the guidelines issued pursuant to section 6002 of the Solid
  Waste Disposal Act. Such guidelines shall include content standards for
  the minimum amount of recovered materials that should be contained in such
  paper and paper products.'.
  (b) CLERICAL AMENDMENT- The table of sections for such chapter is amended
  by inserting after the item related to subchapter D the following new item:
`Subchapter E. Paper and paper products.'.
  (c) EFFECTIVE DATE- The amendments made by this section shall apply with
  respect to sales after December 31, 1990.