To establish a scrap tire trust fund to provide financial assistance to States to eliminate current scrap tire piles and to manage the future disposal of scrap tires.

Establishes the Scrap Tire Trust Fund in the Treasury. Provides that the Fund shall consist of a Scrap Tire Reduction Account and a Scrap Tire Recycling Account. Appropriates amounts equivalent to fees collected under this Act to the Accounts. Makes amounts in the Accounts available for: (1) financial assistance to States for conducting surveys of scrap tire piles, developing State tire management plans, reducing and eliminating scrap tire piles, and carrying out parts of such plans relating to tire disposal; and (2) administration of such assistance.

Imposes fees on new tires sold by manufacturers or importers from January 1, 1993, through December 31, 2004. Provides for the deposit of such fees into the General Fund of the Treasury.