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This bill would change the Superfund chemical tax rules so that lead oxide, antimony, and sulfuric acid would no longer be taxed as “taxable chemicals.” In simple terms, the bill aims to lower costs for companies that make lead batteries in the United States. Supporters say the current tax makes American manufacturers less competitive because it raises the price of key materials used in domestic battery production.
- The bill says the Superfund fee puts domestic battery makers at a disadvantage because imported batteries are not subject to the same tax on these chemicals.
- It points to the lead battery industry as a major part of the U.S. economy, saying it supports more than 25,000 direct jobs in 38 states and has a yearly economic impact of $23.6 billion.
- The bill also says lead batteries are widely recycled, with a 99 percent recycling rate, and are important for defense, transportation, logistics, telecommunications, and energy generation.
- If passed, the law would remove lead oxide, antimony, and sulfuric acid from the list of chemicals covered by the Superfund excise tax in the tax code.
Official Summaries
USA Batteries Act
This bill eliminates the Superfund chemical excise tax imposed on lead oxide ($8.28 per ton), antimony ($8.90 per ton), and sulfuric acid ($0.52 per ton).
Under current law, an excise tax is imposed through December 31, 2031, on taxable chemicals and taxable chemical substances that are (1) manufactured or produced in the United States, or (2) imported into the United States. The excise tax rate varies between $0.44 per ton to $9.74 per ton, depending on the chemical and certain other variables. (There are 42 listed taxable chemicals, including lead oxide, antimony, and sulfuric acid.)
Further, under current law, amounts collected from the excise tax on taxable chemicals are deposited into the Superfund, which finances the remediation of certain environmentally contaminated sites.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1264 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 1264
To amend the Internal Revenue Code of 1986 to eliminate lead oxide,
antimony, and sulfuric acid as taxable chemicals under the Superfund
excise taxes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 12, 2025
Mr. Meuser (for himself, Mr. Moolenaar, Mr. Nehls, Mr. Fitzpatrick, Ms.
Malliotakis, and Mr. Perry) introduced the following bill; which was
referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to eliminate lead oxide,
antimony, and sulfuric acid as taxable chemicals under the Superfund
excise taxes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``USA Batteries Act''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) The Superfund fee established in Public Law 117-58
makes American manufacturing less competitive by imposing a tax
on chemicals used in domestic battery production that is not
levied on imported batteries.
(2) America's lead battery industry has a manufacturing
capacity of more than 165 GWh, a $23.6 billion domestic
economic impact annually, and creates more than 25,000 direct
jobs in 38 States.
(3) Lead batteries have a 99 percent recycling rate and are
a truly sustainable energy storage technology.
(4) Lead batteries are critical for many sectors, including
defense, transportation, logistics, telecommunications, and
energy generation.
(5) Increased taxes on domestic production create a
disadvantage for American manufacturers and reduce the global
competitiveness of the domestic lead battery industry by
increasing the costs of key raw materials.
SEC. 3. ELIMINATION OF LEAD OXIDE, ANTIMONY, AND SULFURIC ACID AS
TAXABLE CHEMICALS UNDER SUPERFUND EXCISE TAXES.
The table in section 4661(b) of the Internal Revenue Code of 1986
is amended by striking the rows relating to lead oxide, antimony, and
sulfuric acid.
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