To amend the Internal Revenue Code of 1986 to impose an excise tax on disposable polystyrene packaging and to use the revenues from the tax for research and development of polystyrene recycling.

Amends the Internal Revenue Code to impose an excise tax on the sale of any disposable polystyrene packaging by the manufacturer, producer, or importer.

Establishes a Polystyrene Recycling Trust Fund to carry out research and development of technologies to recycle polystyrene.