To amend the Internal Revenue Code of 1986 to impose an excise tax on certain uses of virgin materials and to establish a trust fund for recycling assistance and solid waste management planning.

Amends the Internal Revenue Code to impose an excise tax on the use of virgin materials in the manufacture or production of taxable products.

Establishes the Recycling Assistance and Solid Waste Management Planning Trust Fund to support certain programs under the Solid Waste Disposal Act. Provides for financing the trust fund with the excise tax on the use of virgin materials.