A bill to discourage the production of one-way containers for carbonated and/or malt beverages so as to reduce litter, reduce the cost of solid waste management, and to conserve natural resources.

Makes it unlawful to package carbonated and/or malt beverages in one way containers which have been manufactured for sale, sold, offered for sale, or introduced or delivered for introduction in interstate commerce.

Imposes a civil penalty not to exceed $1,000 for violations of this Act. Provides that each container violating this Act shall constitute a separate violation.

Allows a tax deduction under the Internal Revenue Code for equipment necessary for the conversion to the manufacture of returnable containers.