A bill to amend the Internal Revenue Code to impose a tax on tires, and for other purposes.

Amends the Internal Revenue Code to impose an environmental excise tax on the manufacture or importation of tires of any type, including solid and pneumatic tires. Establishes the amount of such tax as 50 cents per tire to be paid by the manufacturer or importer.

Establishes the Waste Tire Recycling, Abatement and Disposal Trust Fund consisting of the excise tax on tires and amounts received under the Solid Waste Disposal Act for waste tire recycling, abatement, and disposal.