,,ii  #aag? ,,congress  #a/ ,session    
,s4 #bfde  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #e1 #bjba,mr4   
,:iteh\se introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to e/abli% an     
excise tax on pla/ics4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,rew>d+ ,ef=ts
 to ,decrease ,unrecycl$ ,contam9ants 9 
,ecosy/ems ,act ( #bjba or ! ,,r$uce    
,act ( #bjba4  #b4 ,excise tax on       
pla/ics  7a7 ,9 g5]al ,*apt] #ch ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end !re( ! foll[+ new      
sub*apt]3  ,e ,tax on pla/ics  ,sec4    
#dfia4 ,imposition ( tax4 ,sec4 #dfib4  
,def9itions & special rules4  #dfia4    
,imposition ( tax  7a7 ,g5]al rule ,!re 
is h]eby impos$-- 7#a7 a tax on any     
taxable virg9 pla/ic res9 sold by an    
applicable entity1 &  7#b7 a tax on any 
import$ cov]$ item sold or us$ by !     
import] !re(4  7b7 ,am\nt ( tax  7#a7   
,taxable virg9 pla/ic res9  7,a7 ,9     

g5]al ,! am\nt ( ! tax impos$ "u        
subsection 7a77#a7 %all be det]m9$ 9    
accordance ) ! foll[+ table3 ,= any sale
 dur+ cal5d> ye>3,! tax is ! foll[+     
am\nt p] p\nd ( taxable virg9 pla/ic    
res93#bjbbaj c5ts#bjbcae c5ts#bjbdbj    
c5ts#bjbe or thereafter,adjusted am\nt4 
7,b7 ,adju/$ am\nt  7i7 ,9 g5]al ,=     
purposes ( subp>agraph 7,a71 ! adju/$   
am\nt = any sale dur+ any cal5d> ye>    
beg9n+ aft] ,decemb] #ca1 #bjbd1 %all be
 equal to ! sum (-- 7,i7 #bj c5ts1 plus 
7,,ii7 an am\nt equal to-- 7aa7 #bj     
c5ts1 multipli$ by  7bb7 ! co/-(-liv+   
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye>1 det]m9$ by sub/itut+     
cal5d> ye> #bjbc = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7ii7 ,r\nd+ 
,if any am\nt det]m9$ "u clause 7i7 is n
 a multiple ( #a c5t1 su* am\nt %all be 
r\nd$ to ! ne>e/ multiple ( #a c5t4     
7#b7 ,import$ cov]$ items  7,a7 ,9 g5]al
 ,except z provid$ 9 subp>agraph 7,b71 !
 am\nt ( ! tax impos$ "u p>agraph 7#b7 (
 subsection 7a7 on any import$ cov]$    

item %all be ! am\nt ( tax :i* w\ld h   
be5 impos$ by p>agraph 7#a7 ( su*       
subsection ) respect to ! am\nt ( any   
taxable virg9 pla/ic res9 conta9$ 9 su* 
item if su* res9 _h be5 sold 9 ! ,unit$ 
,/ates by an applicable entity on ! date
 ( ! sale ( su* item4  7,b7 ,rate :]e   
import] does n furni% in=mation to      
,secret>y ,if ! import] does n furni% to
 ! ,secret>y 7at su* "t & 9 su* mann] z 
! ,secret>y %all prescribe7 suffici5t   
in=mation to det]m9e "u subp>agraph 7,a7
 ! am\nt ( ! tax impos$ by subsection   
7a77#b7 on any import$ cov]$ item1 !    
am\nt ( ! tax impos$ on su* item %all be
 #aj p]c5t ( ! apprais$ value ( su* item
 z ( ! "t su* item 0 ent]$ into ! ,unit$
 ,/ates = consumption1 use1 or w>eh\s+4 
7,c7 ,au?ority to prescribe alt]nate    
rate ,! ,secret>y may prescribe = ea*   
import$ cov]$ item a tax :i*1 if        
prescrib$1 %all apply 9 lieu ( ! tax    
specifi$ 9 subp>agraph 7,b7 ) respect to
 su* item4 ,! tax prescrib$ by !        
,secret>y %all be equal to ! am\nt ( tax

 :i* w\ld be impos$ by subsection 7a7 ) 
respect to ! import$ cov]$ item if su*  
item 7 produc$ us+ ! pr$om9ant me?od (  
production ( su* item4  7c7 ,applicable 
entity  7#a7 ,9 g5]al ,= purposes ( ?is 
section1 ! t]m applicable entity means  
any manufactur]1 produc]1 or import] (  
taxable virg9 pla/ic res9 :i*1 dur+ !   
cal5d> ye> 9 :i* ! sale ( su* res9      
occurs1 manufactures1 produces1 or      
imports m ?an #aj tons ( taxable virg9  
pla/ic res94  7#b7 ,aggregation rule ,= 
purposes ( ?is subsection1 all p]sons   
treat$ z a s+le employ] "u subsection   
7a7 or 7b7 ( section #eb1 or subsection 
7m7 or 7o7 ( section #dad1 %all be      
treat$ z a s+le manufactur]1 produc]1 or
 import]4  7d7 ,exportation ,pursuant to
 regulations prescrib$ by ! ,secret>y1  
no tax %all be impos$ "u ?is section ^u 
! sale ( any taxable virg9 pla/ic res9 =
 export1 & 9 due c\rse s export$4       
#dfib4 ,def9itions & special rules  7a7 
,def9itions ,= purposes ( ?is sub*apt]--
 7#a7 ,cov]$ item  7,a7 ,9 g5]al ,! t]m 

cov]$ item means a s+le-use product :i* 
conta9s taxable virg9 pla/ic res91      
includ+ packag+1 food s]vice products1  
bev]age conta9]s1 & bags4  7,b7         
,exclusion ,! t]m cov]$ item %all n     
include-- 7i7 a m$ical product t !      
,secret>y ( ,heal? & ,human ,s]vices    
det]m9es ne$s to be made ( virg9 pla/ic 
= public heal? or ! heal? ( ! us]1  7ii7
 a conta9] =-- 7,i7 a drug regulat$ "u !
 ,f$]al ,food1 ,drug1 & ,cosmetic ,act1 
7,,ii7 infant =mula1 or  7,,iii7 a meal 
replacem5t liquid1  7iii7 a p]sonal or  
fem99e hygi5e product t c\ld be unsafe  
or unsanit>y to recycle1  7iv7 a sexual 
heal? product1 or  7v7 packag+-- 7,i7 = 
a product describ$ 9 clauses 7i7 ?r\gh  
7iv71 or  7,,ii7 us$ = ! %ipm5t (       
haz>d\s mat]ials t is prohibit$ f be+   
compos$ ( us$ mat]ials "u section       
#agh4eji or #agh4ebb ( title #di1 ,code 
( ,f$]al ,regulations 7z 9 effect on !  
date ( enactm5t ( ?is sub*apt]74  7,c7  
,o!r t]ms  7i7 ,bag ,! t]m bag means a  
conta9] made ( flexible mat]ial ) an    

op5+ at ! top1 us$ = c>ry+ items4  7ii7 
,bev]age conta9] ,! t]m bev]age conta9] 
means a prepackag$ bev]age conta9] !    
volume ( :i* is n great] ?an #c lit]s4  
7iii7 ,food s]vice product ,! t]m food  
s]vice product means an item int5d$ to  
deliv] a food product1 includ+ a ut5sil1
 /raw1 dr9k cup1 dr9k lid1 food package1
 food conta9]1 plate1 b[l1 meat tray1 or
 food wrap4  7iv7 ,packag+ ,! t]m       
packag+ means a package1 conta9]1 pack+ 
mat]ials1 or o!r mat]ial us$ = !        
conta9m5t1 protection1 h&l+1 deliv]y1 & 
pres5tation ( goods4  7v7 ,s+le-use     
product ,! t]m s+le-use product means a 
product :i* is-- 7,i7 r\t9ely dispos$ ( 
aft] a s+le use or aft] its cont5ts h   
be5 us$ or unpackag$1 & typically n     
refill$1 &  7,,ii7 n durable1 wa%able1  
or r\t9ely us$ = its orig9al purpose    
multiple times be=e disposal4  7#b7     
,import$ cov]$ item ,! t]m import$ cov]$
 item means any cov]$ item ent]$ into ! 
,unit$ ,/ates = consumption1 use1 or    
w>eh\s+4  7#c7 ,taxable virg9 pla/ic    

res9  7,a7 ,9 g5]al ,! t]m taxable virg9
 pla/ic res9 means any res9-- 7i7 :i* is
 d]iv$ f petroleum or gas 7includ+      
e?yl5e1 propyl5e1 polye?yl5e1           
polypropyl5e1 poly/yr5e1 & polyv9yl     
*loride71 &  7ii7 :i* is manufactur$ or 
produc$ 9 ! ,unit$ ,/ates or ent]$ into 
! ,unit$ ,/ates = consumption1 use1 or  
w>eh\s+4  7,b7 ,exclusion ( po/-consum] 
recycl$ res9 ,! t]m taxable virg9 pla/ic
 res9 %all n include any res9 :i* has   
be5 reprocess$ f recov]$ mat]ial s x c  
be us$ = its orig9al purpose or = o!r   
purposes 9 place ( res9 describ$ 9      
clause 7i7 ( subp>agraph 7,a74  7#d7    
,unit$ ,/ates ,! t]m ,unit$ ,/ates has !
 mean+ giv5 su* t]m by section          
#dfab7;a77#d74  7#e7 ,import] ,! t]m    
import] means ! p]son ent]+ ! taxable   
virg9 pla/ic res9 or cov]$ item =       
consumption1 use1 or w>eh\s+4  7b7      
,fraction ( a p\nd ,9 ! case ( a        
fraction ( a p\nd1 ! tax impos$ by      
section #dfia %all be ! same fraction ( 
! am\nt ( su* tax impos$ on a :ole p\nd4

  7c7 ,use treat$ z sale ,if any        
applicable entity manufactures1         
produces1 or imports any taxable virg9  
pla/ic res9 & uses su* res91 !n su*     
p]son %all be liable = tax "u section   
#dfia 9 ! same mann] z if su* res9 7    
sold by su* entity4  7d7 ,refund or     
cr$it = c]ta9 uses ,"u regulations      
prescrib$ by ! ,secret>y1 if-- 7#a7 a   
tax "u section #dfia7;a77#a7 0 paid )   
respect to any taxable virg9 pla/ic     
res91 &  7#b7 su* res9 0 us$ by any     
p]son 9 ! manufacture or production )9 !
 ,unit$ ,/ates ( any product :i* is n a 
cov]$ item1  !n an am\nt equal to ! tax 
s paid %all be all[$ z a cr$it or refund
 7)\t int]e/7 to su* p]son 9 ! same     
mann] z if x 7 an ov]paym5t ( tax impos$
 by su* section4  7e7 ,disposition (    
rev5ues f ,pu]to ,rico & ! ,virg9 ,isl&s
 ,! provisions ( subsections 7a77#c7 &  
7b77#c7 ( section #gfeb %all n apply to 
any tax impos$ by section #dfia4  7f7   
,regulations ,! ,secret>y %all prescribe
 su* regulations z may be necess>y to   

c>ry out ! provisions ( ?is sub*apt]4  4
  7b7 ,pla/ic ,wa/e ,r$uction ,fund     
,sub*apt] ,a ( *apt] #ih ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #ieab4  
,pla/ic ,wa/e ,r$uction ,fund  7a7      
,e/abli%m5t & fund+ ,!re is h]eby       
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be ref]r$ to z ! ,pla/ic
 ,wa/e ,r$uction ,fund1 consi/+ ( su*   
am\nts z may be appropriat$ or cr$it$ to
 su* tru/ fund z provid$ = 9 ?is section
 & section #ifjb7;b74  7b7 ,transf]s to 
! ,pla/ic ,wa/e ,r$uction ,fund ,!re are
 h]eby appropriat$ to ! ,pla/ic ,wa/e   
,r$uction ,fund am\nts equival5t to !   
taxes receiv$ 9 ! ,treasury "u section  
#dfia 7m9us any refunds or cr$its       
pursuant to section #dfib7;d774  7c7    
,exp5ditures f ! ,pla/ic ,wa/e ,r$uction
 ,fund ,am\nts 9 ! ,pla/ic ,wa/e        
,r$uction ,fund %all be available1 z    
provid$ by appropriation ,acts1 = mak+  
exp5ditures-- 7#a7 to c>ry out r$uction 
& recycl+ activities1 includ+ mak+      

improvem5ts to recycl+ infra/ructure1   
7#b7 to c>ry out pla/ic wa/e & m>9e     
debris r$uction1 detection1 monitor+1 & 
cleanup activities (-- 7,a7 ! grant     
programs e/abli%$ "u section #cjb ( !   
,save ,our ,seas #b4j ,act 7#cc         
,u4,s4,c4 #dbhb71  7,b7 ! ,m>9e ,debris 
,program e/abli%$ by section #c ( !     
,m>9e ,debris ,act 7#cc ,u4,s4,c4       
#aieb71  7,c7 ! ,m>9e ,debris ,f\ndation
 e/abli%$ by section #aaa ( ! ,save ,our
 ,seas #b4j ,act 7#cc ,u4,s4,c4 #dbaa71 
&  7,d7 o!r ,f$]al programs c>ry+ out   
su* activities1 &  7#c7 to address      
environm5tal ju/ice & pollution impacts 
f pla/ic production4  4  7c7 ,cl]ical   
am5dm5ts  7#a7 ,! table ( sub*apt]s =   
*apt] #ch ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end ! foll[+
 new item3  ,sub*apt] ,e--,tax on       
,pla/ics  4  7#b7 ,! table ( sections = 
sub*apt] ,a ( *apt] #ih ( su* ,code is  
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #ieab4 ,pla/ic ,wa/e       
,r$uction ,fund4  4  7d7 ,effective date

 ,! am5dm5ts made by ?is section %all   
take effect on ,janu>y #a1 #bjbb4