,,ii  #aah? ,,congress  #a/ ,session    
,s4 #bhdd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #ai1         
#bjbc,mr4 ,:iteh\se 7= himself1 ,mr4    
,wyd51 ,mr4 ,van ,holl51 ,mr4 ,m55dez1 &
 ,mr4 ,blum5?al7 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 ( #bjbc  
or ! ,,r$uce ,act ( #bjbc4  #b4 ,excise 
tax on pla/ics  7a7 ,9 g5]al ,*apt] #ch 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ 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$-- 7#a7 a tax on-- 7,a7 !
 entry into ! ,unit$ ,/ates ( any       
taxable virg9 pla/ic res9 = consumption1
 use1 or w>eh\s+1 &  7,b7 ! sale ( any  

taxable virg9 pla/ic res9 sold by an    
applicable entity unless !re 0 a prior  
taxable entry ( su* res9 "u subp>agraph 
7,a71 &  7#b7 a tax on ! entry into !   
,unit$ ,/ates ( any import$ cov]$ item4 
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 entry or sale dur+ cal5d> ye>3,! 
tax is ! foll[+ am\nt p] p\nd ( taxable 
virg9 pla/ic res93#bjbdaj c5ts#bjbeae   
c5ts#bjbfbj c5ts#bjbg or                
thereafter,adjusted am\nt4  7,b7 ,adju/$
 am\nt  7i7 ,9 g5]al ,= purposes (      
subp>agraph 7,a71 ! adju/$ am\nt = any  
entry or sale dur+ any cal5d> ye> beg9n+
 aft] ,decemb] #ca1 #bjbf1 %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> #bjbe = 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 an am\nt equal ! product   
(-- 7i7 ! weight ( su* cov]$ item       
7express$ 9 p\nds71 multipli$ by  7ii7  
#bj c5ts4  7,b7 ,au?ority to prescribe  
alt]nate rate ,) respect to any import$ 
cov]$ item = :i* ! import] demon/rates  
to ! satisfaction ( ! ,secret>y t su*   
item is n entirely compris$ ( taxable   
virg9 pla/ic res91 ! ,secret>y may      
prescribe1 9 lieu ( ! rate ( tax        
specifi$ "u subp>agraph 7,a71 an        
alt]native rate ( tax ) respect to su*  
item = purposes ( subsection 7a77#b74   
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 res94  7#b7 ,exemption  7,a7 ,9  

g5]al ,! t]m applicable entity %all n   
include any manufactur]1 produc]1 or    
import] ( taxable virg9 pla/ic res9 :i*1
 ) respect to any taxable ye>-- 7i7 7,i7
 9 ! case ( a manufactur] or produc]1 = 
! taxable ye> prec$+ su* taxable ye>1   
manufactur$ or produc$ n great] ?an #aj 
tons ( taxable virg9 pla/ic res91 or    
7,,ii7 9 ! case ( an import]1 = !       
taxable ye> prec$+ su* taxable ye>1     
import$ n great] ?an #aj tons ( taxable 
virg9 pla/ic res91 &  7ii7 meets ! gross
 receipts te/ ( section #ddh7;c7 = su*  
taxable ye>4  7,b7 ,aggregation rule ,= 
purposes ( ?is p>agraph1 all p]sons     
treat$ z a s+le employ] "u subsection   
7a7 or 7b7 ( section #eb or subsection  
7m7 or 7o7 ( section #dad %all be treat$
 z a s+le manufactur]1 produc]1 or      
import]4  7,c7 ,adm9i/ration ,!         
,secret>y %all prescribe su* regulations
 or o!r guidance z may be necess>y to   
adm9i/] ?is p>agraph1 & may require     
in=mation report+ f any manufactur]1    
produc]1 or import] seek+ application ( 

subp>agraph 7,a74  7d7 ,exportation     
7#a7 ,9 g5]al ,no tax %all be impos$ "u 
?is section ^u ! sale ( any taxable     
virg9 pla/ic res9 or import$ cov]$ item 
= export1 & 9 due c\rse s export$4  7#b7
 ,cr$it or refund :]e tax paid  7,a7 ,9 
g5]al ,except z provid$ 9 subp>agraph   
7,b71 if-- 7i7 tax "u subsection 7a7 0  
paid ) respect to any taxable virg9     
pla/ic res9 or any import$ cov]$ item1 &
  7ii7 su* res9 or item 0 export$ by any
 p]son1  cr$it or refund 7)\t int]e/7 ( 
su* tax %all be all[$ or made to ! p]son
 :o paid su* tax4  7,b7 ,condition to   
all[ance ,no cr$it or refund %all be    
all[$ or made "u subp>agraph 7,a7 unless
 ! p]son :o paid ! tax e/abli%es t su*  
p]son-- 7i7 has repaid or agre$ to repay
 ! am\nt ( ! tax to ! p]son :o export$ !
 taxable virg9 pla/ic res9 or import$   
cov]$ item1 or  7ii7 has obta9$ ! writt5
 cons5t ( su* export] to ! all[ance ( ! 
cr$it or ! mak+ ( ! refund4  7#c7       
,refunds directly to export] ,!         
,secret>y %all provide1 9 regulations1 !

 circum/ances "u :i* a cr$it or refund  
7)\t int]e/7 ( ! tax "u subsection 7a7  
%all be all[$ or made to ! p]son :o     
export$ ! taxable virg9 pla/ic res9 or  
import$ cov]$ item1 :]e-- 7,a7 ! p]son  
:o paid ! tax waives _! claim to ! am\nt
 ( su* cr$it or refund1 &  7,b7 ! p]son 
export+ ! taxable virg9 pla/ic res9 or  
import$ cov]$ item provides su*         
in=mation z ! ,secret>y may require 9   
su* regulations4  #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+ any  
packag+1 food s]vice product1 bev]age   
conta9]1 or bag4  7,b7 ,exclusion ,! t]m
 cov]$ item %all n include-- 7i7 a      
m$ical product :i*-- 7,i7 is regulat$   
"u-- 7aa7 ! ,f$]al ,food1 ,drug1 &      
,cosmetic ,act1 or  7bb7 ! ,public      
,heal? ,s]vice ,act1 &  7,,ii7 !        
,secret>y ( ,heal? & ,human ,s]vices    
decl>es ne$s to be made ( virg9 pla/ic =

 public heal? or ! heal? ( ! us]1  7ii7 
a conta9] =-- 7,i7 a drug1  7,,ii7      
infant =mula1  7,,iii7 a meal replacem5t
 liquid1  7,,iv7 a biologic1 or  7,v7 a 
m$ical device1  7iii7 a p]sonal or      
fem99e hygi5e product t c\ld be unsafe  
or unsanit>y to recycle1  7iv7 a sexual 
heal? product1 or  7v7 packag+-- 7,i7 = 
a product describ$ 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$]al ,regulations 7z 9 effect on !  
date ( enactm5t ( ?is sub*apt]74  7,c7  
,o!r t]ms  7i7 ,bag ,! t]m bag means a  
conta9] :i* is-- 7,i7 a s+le-use product
 :i* conta9s taxable virg9 pla/ic res91 
&  7,,ii7 made ( flexible mat]ial ) an  
op5+ & us$ = c>ry+ items4  7ii7 ,bev]age
 conta9] ,! t]m bev]age conta9] means a 
vessel = bev]ages-- 7,i7 :i* is a       
s+le-use product :i* conta9s taxable    
virg9 pla/ic res91 &  7,,ii7 ! volume ( 
:i* is n great] ?an #c lit]s4  7iii7    

,food s]vice product ,! t]m food s]vice 
product means an item-- 7,i7 :i* is a   
s+le-use product :i* conta9s taxable    
virg9 pla/ic res91 &  7,,ii7 design$ 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+  7,i7 ,9     
g5]al ,! t]m packag+ means a package1   
conta9]1 pack+ mat]ials1 or o!r         
mat]ial-- 7aa7 :i* is a s+le-use product
 :i* conta9s taxable virg9 pla/ic res91 
&  7bb7 us$ = ! conta9m5t1 protection1  
h&l+1 deliv]y1 or pres5tation ( goods4  
7,,ii7 ,products includ$ z packag+ ,!   
t]m packag+ %all include any item       
describ$ 9 subclause 7,i7 :i* is-- 7aa7 
int5d$ = ! consum] m>ket1  7bb7 s]vice  
packag+ design$ & int5d$ to be us$ or   
fill$ at ! po9t ( sale1 su* z c>ry-out  
bags1 bulk good bags1 take-out bags1 &  
home deliv]y food s]vice packag+1  7cc7 
second>y packag+ us$ to gr\p products = 
multiunit sale1  7dd7 t]ti>y packag+ us$
 = transportation or di/ribution        

directly to a consum]1 or  7ee7 an      
ancill>y elem5t hung or atta*$ to a     
product & p]=m+ a packag+ function4  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$1 &  7,,ii7 n     
durable1 wa%able1 or r\t9ely us$ = "o ( 
! purposes = :i* x 0 design$ multiple   
times be=e disposal4  7#b7 ,import$     
cov]$ item ,! t]m import$ cov]$ item    
means any cov]$ item-- 7,a7 ent]$ into !
 ,unit$ ,/ates = consumption1 use1 or   
w>eh\s+1 &  7,b7 :i* is-- 7i7 int5d$ =  
subsequ5t sale or use1 &  7ii7 at ! "t  
su* item is ent]$ into ! ,unit$ ,/ates1 
n us$ z a conta9] or packag+ = a diff]5t
 product :i* is n itself a cov]$ item4  
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* is e/abli%$ to !   
satisfaction ( ! ,secret>y to be        
reprocess$ f recov]$ mat]ial s t x c be 
us$ 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 into ! ,unit$ ,/ates =       
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 ,exception =   
c]ta9 uses  7#a7 ,9 g5]al ,"u           
regulations prescrib$ by ! ,secret>y1 9 
! case ( any taxable virg9 pla/ic res9 =
 :i* ! manufactur]1 produc]1 or import] 
( su* res9-- 7,a7 c]tifies t su* res9 w 
only be us$ 9 ! manufacture or          
production )9 ! ,unit$ ,/ates ( any     
product :i* is n a cov]$ item1 &  7,b7  
satisfies ! regi/ration requirem5ts "u  
p>agraph 7#b71  no tax %all be impos$ "u
 section #dfia7;a77#a74  7#b7           
,regi/ration  7,a7 ,9 g5]al ,) respect  
to any taxable ye>1 ! ,secret>y %all    
require any p]son seek+ an exemption "u 
p>agraph 7#a7 to regi/] ) ! ,secret>y at
 su* "t1 9 su* =m & mann]1 & subject to 
su* t]ms & conditions1 z ! ,secret>y may
 by regulations prescribe4 ,a           
regi/ration "u ?is p>agraph may be us$  
only 9 accordance ) regulations         
prescrib$ "u ?is p>agraph4  7,b7        
,regi/ration 9 ev5t ( *ange 9 own]%ip   
,"u regulations prescrib$ by !          

,secret>y1 a p]son 7o!r ?an a           
corporation ! /ock ( :i* is regul>ly    
trad$ on an e/abli%$ securities m>ket7  
%all be requir$ to re-regi/] "u ?is     
p>agraph if aft] a transaction 7or s]ies
 ( relat$ transactions7 m ?an #ej p]c5t 
( own]%ip int]e/s 91 or assets (1 su*   
p]son are held by p]sons o!r ?an p]sons 
7or p]sons relat$ !reto7 :o held m ?an  
#ej p]c5t ( su* int]e/s or assets be=e !
 transaction 7or s]ies ( relat$         
transactions74  7,c7 ,d5ial1 revocation1
 or susp5sion ( regi/ration ,rules      
simil> to ! rules ( section #dbbb7;c7   
%all apply to regi/ration "u ?is        
p>agraph4  7,d7 ,in=mation report+ ,!   
,secret>y may require-- 7i7 in=mation   
report+ by any p]son regi/]$ "u ?is     
p>agraph1 &  7ii7 in=mation report+ by  
su* o!r p]sons z ! ,secret>y deems      
necess>y to c>ry out ?is p>agraph4  7#c7
 ,sales to c]ta9 small buy]s  7,a7 ,9   
g5]al ,"u regulations prescrib$ by !    
,secret>y1 9 ! case ( any taxable virg9 
pla/ic res9 :i* is sold by !            

manufactur]1 produc]1 or import] ( su*  
res9 to a p]son :o-- 7i7 meets ! gross  
receipts te/ ( section #ddh7;c7 = !     
taxable ye> 9 :i* su* res9 is sold1 &   
7ii7 provides su* manufactur]1 produc]1 
or import] ) a c]tificate :i* includes--
 7,i7 ! "n & address ( su* p]son1       
7,,ii7 ! applicable p]iod 7n to exce$ #d
 cal5d> qu>t]s7 = :i* ! c]tificate      
applies1 &  7,,iii7 a /atem5t t-- 7aa7  
su* p]son satisfies ! requirem5t "u     
clause 7i71 &  7bb7 su* res9 w only be  
us$ 9 ! manufacture or production )9 !  
,unit$ ,/ates ( any product :i* is n a  
cov]$ item1  no tax %all be impos$ "u   
section #dfia7;a77#a74  7#d7 ,taxation (
 nonqualifi$ use ,= purposes ( section  
#dfia7;a77#a71 if no tax 0 impos$ by su*
 section on ! sale ( any taxable virg9  
pla/ic res9 by reason ( p>agraph 7#a7 or
 p>agraph 7#c71 ! fir/ p]son :o uses su*
 res9 9 a mann] o!r ?an a use describ$ 9
 su* p>agraph %all be treat$ z !        
manufactur] ( su* res94  7e7 ,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  7f7 ,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  7g7   
,imposition ( floor /ocks taxes  7#a7 ,9
 g5]al  7,a7 ,9 g5]al ,if1 on any       
tax-increase date1 any taxable virg9    
pla/ic res9 or import$ cov]$ item is    
held by any p]son 7o!r ?an !            
manufactur]1 produc]1 or import] !re(7 =
 sale or = use 9 fur!r manufacture1 !re 
is h]eby impos$ a floor /ocks tax4  7,b7
 ,am\nt ( tax ,! am\nt ( ! tax impos$ by
 subp>agraph 7,a7 %all be ! excess 7if  

any7 (-- 7i7 ! tax :i* w\ld be impos$ "u
 section #dfia-- 7,i7 9 ! case ( any    
taxable virg9 pla/ic res91 on su* res9  
if ! sale ( su* res9 by ! applicable    
entity _h occurr$ on ! tax-increase     
date1 or  7,,ii7 9 ! case ( any import$ 
cov]$ item1 on su* item if ! entry or   
)drawal ( su* item by ! import] !re( _h 
occurr$ on ! tax-increase date1 ov]     
7ii7 ! prior tax 7if any7 impos$ by ?is 
sub*apt] on su* res9 or item4  7,c7     
,tax-increase date ,= purposes ( ?is    
p>agraph1 ! t]m tax-increase date means 
,janu>y #a ( any cal5d> ye>4  7#b7 ,due 
date ,! taxes impos$ by ?is subsection  
on ,janu>y #a ( any cal5d> ye> %all be  
paid on or be=e ,june #cj ( su* ye>4    
7#c7 ,application ( o!r laws ,all o!r   
provisions ( law1 includ+ p5alties1     
applicable ) respect to ! taxes impos$  
by section #dfia %all apply to ! floor  
/ocks taxes impos$ by ?is subsection4   
7h7 ,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 #dfia4  7c7        
,exp5ditures f ! ,pla/ic ,wa/e ,r$uction
 ,fund ,subject to subsection 7d71      
am\nts 9 ! ,pla/ic ,wa/e ,r$uction ,fund
 %all be available1 z provid$ by        
appropriation ,acts1 = mak+             
exp5ditures-- 7#a7 to c>ry out r$uction1
 recycl+1 & reuse activities1 includ+-- 
7,a7 mak+ improvem5ts to recycl+        

infra/ructure1 or  7,b7 e/abli%+ or     
improv+ infra/ructure = reuse & refill  
sy/ems1  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$]al programs c>ry+ out   
su* activities1 &  7#c7 to address      
environm5tal ju/ice & pollution impacts 
f pla/ic production4  7d7 ,prohibition  
on c]ta9 exp5ditures ,no am\nt 9 !      
,pla/ic ,wa/e ,r$uction ,fund %all be   
available = mak+ any exp5diture relat+  
to-- 7#a7 ! use ( wa/e-- 7,a7 z a fuel  
or fuel sub/itute1  7,b7 = en]gy        
production1  7,c7 = alt]native daily    
cov]1 or  7,d7 )9 ! footpr9t ( a l&fill1
 or  7#b7 ! conv]sion ( wa/e into       

alt]native products 7su* z *emicals1    
fe$/ocks1 fuels1 or en]gy7 ?r\gh-- 7,a7 
inc9]ation1  7,b7 pyrolysis1  7,c7      
hydropyrolysis1  7,d7 me?anolysis1  7,e7
 gasification1 or  7,f7 any me?od simil>
 to ! me?ods describ$ 9 subp>agraphs    
7,a7 ?r\gh 7,e71 z id5tifi$ by !        
,secret>y4  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 #bjbd4