H.R. 1264

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1264 Introduced in House (IH)]

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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.

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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

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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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