Hazardous Substances Response Act of 1983

Hazardous Substances Response Act of 1983 - Title I: Hazardous Waste Response Revenue - Amends the Internal Revenue Code to revise the miscellaneous excise tax provisions for environmental taxes to add a tax on the generation of hazardous wastes.

Imposes such tax on the generation of hazardous wastes that, after the effective date of this Act, are transported, disposed of, or placed in storage for a period of more than one year.

Sets forth the amount of such taxes through FY 1990, based on the degree of hazard of the waste and the safety of the method of disposal, storage, or transportation. Doubles such amounts for FY 1991 through 1995.

Makes the generator of the hazardous wastes liable to pay such taxes.

Requires assessment of such taxes with respect to every taxable transportation, storage, or disposal of hazardous wastes, whether or not previously imposed on the same quantity of hazardous wastes. Provides for taxation of fractional parts of tons and distances.

Terminates such taxes after September 30, 1995.

Directs the Administrator of the Environmental Protection Agency, before July 31, 1985, to notify the Secretary of the Treasury, and publish in the Federal Register, a classification of all listed hazardous wastes and their residues wastes as: (1) extremely hazardous waste; (2) highly hazardous waste; or (3) nontoxic hazardous waste. Directs the Administrator to notify the Secretary and publish such classification simultaneously with any listing of a substance as hazardous waste after such date. Requires public notice and opportunity for hearing prior to such classification. Sets forth criteria for the three classifications of hazardous wastes. Requires that all hazardous wastes and their known residues be classified. Requires that any hazardous waste or residue not otherwise classified by the Administrator shall be considered to be highly hazardous waste.

Sets forth requirements for records, statement, and returns relating to such taxes.

Makes such taxes on generation of hazardous wastes effective on October 1, 1985.

Title II: Hazardous Substances Response Trust Fund - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ("the Superfund Act") to revise provisions for audits by each Inspector General of each department or agency delegated responsibility to obligate money in the Hazardous Substance Response Trust Fund. Directs each such Inspector General to report annually to the President and the Congress on such auditing of the Fund and to specifically identify any improper uses of the Fund. Provides for reimbursement to the Fund for any improper expenditures.

Provides that revenues from the tax on generation of hazardous wastes shall be transferred to the Fund.

Extends through FY 1995 the authorization of appropriations for the Fund. Increases the yearly amount of such authorization of appropriations for FY 1986 through 1995 (above the yearly amount currently authorized through FY 1985).

Authorizes the President to make grants to States to cover all or a portion of the costs of establishing and implementing: (1) authorized State hazardous waste programs, in accordance with specified provisions of the Solid Waste Disposal Act; and (2) State programs to perform specified types of activities described in provisions for the use of the Fund with regard to releases or threats of releases of hazardous substances in the environment. Limits the amount which may be so granted to States in any fiscal year. Authorizes the President to designate a Federal official to implement the responsibilities given the President by such provisions for grants to State hazardous waste programs.