H.R. 1264

119th CONGRESS 1st Session

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 · Sponsor: Mr. Meuser · Committee: Committee on Ways and Means

Table of contents

• H.R. 1264
  • SEC. 1. Short title
  • SEC. 2. Findings
  • SEC. 3. Elimination of lead oxide, antimony, and sulfuric acid as taxable chemicals under Superfund excise taxes

SEC. 1. Short title

• This Act may be cited as the USA Batteries Act.

SEC. 2. Findings

• Congress finds the following:
  • The Superfund fee established in makes American manufacturing less competitive by imposing a tax on chemicals used in domestic battery production that is not levied on imported batteries. Public Law 117–58
  • 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.
  • Lead batteries have a 99 percent recycling rate and are a truly sustainable energy storage technology.
  • Lead batteries are critical for many sectors, including defense, transportation, logistics, telecommunications, and energy generation.
  • 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 of the Internal Revenue Code of 1986 is amended by striking the rows relating to lead oxide, antimony, and sulfuric acid. section 4661(b)