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

Amends the Internal Revenue Code (IRC) to impose a tax on the manufacture or importation of tires of any type, including solid and pneumatic tires.

Establishes the Waste Tire Recycling, Abatement, and Disposal Trust Fund. Appropriates to the Fund the taxes received under IRC provisions relating to an assessment on motor vehicle tires and amounts received under specified provisions of the Solid Waste Disposal Act. Makes Fund amounts available (as provided in appropriations Acts), and authorizes appropriations, for State and Federal waste tire recycling, abatement, and disposal activities and related research.