For the relief of certain corporations from a tax liability incurred by the import in 1994 and 1995 of Halon-1211 for recycling purposes.

Relieves certain corporations from a tax liability (including interest and penalties) for the importation of recovered or recycled Halon-1211 in 1994 and 1995, upon certification of the destruction of a specified amount of it. Treats all excise tax paid by the corporations for such importation as an overpayment.