Acid Deposition Control Act of 1983

Acid Deposition Control Act of 1983 - Title I: Acid Deposition Assistance Program - Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency to pay owners or operators of fossil fuel electric utility generating plants up to 90 percent of the construction and installation costs of a system for the control of emissions of sulfur dioxide.

Directs the Administrator to pay to operators of any facility which uses coal as a fuel for any purpose 50 cents for each pound of sulfur which such operator certifies has been removed prior to the emission of the combustion products of such coal into the air. Imposes a civil penalty of $10,000 for any misrepresentation of any material fact in any certification.

Establishes the Acid Deposition Control Fund to pay the costs of the emission control systems and sulfur removal. Requires that the tax revenues generated from the excise tax on coal containing sulfur be deposited in the Acid Deposition Control Fund. Appoints the Secretary of Treasury as the trustee of the Fund and requires the Secretary to report to Congress yearly on the financial conditions and the operations of the Fund.

Title II: Acid Deposition Tax - Amends the Internal Revenue Code to impose a 50 cents per pound excise tax for each pound of sulfur contained in coal to the extent the sulfur content of the coal exceeds ten pounds of sulfur per ton of coal.