What This Bill Does · Plain English
Summary · Congress.gov
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.
Action Timeline
2025-02-12
Referred to the House Committee on Ways and Means.
2025-02-12
Introduced in House
2025-02-12
Introduced in House
Frequently Asked Questions
Did HR.1264 pass?
HR.1264 is still alive. Current stage: COMMITTEE. Pass likelihood: 31%.
What does HR.1264 do?
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 sulfu…
Who sponsored HR.1264?
HR.1264 was sponsored by Daniel Meuser (R-Pennsylvania).
Full Bill Text
117 HR 1264 IH: USA Batteries Act U.S. House of Representatives 2025-02-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 1264 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. 1. Short title This Act may be cited as the USA Batteries Act . 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. 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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