,i #aaith ,,congress #ast ,session ,h4 ,r4 #efhf ,,in ,,the ,,house ,,of ,,representatives ,october #c1 #bjbe,mr4 ,norcross introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on ,energy and ,commerce1 and ,oversight and ,government ,reform1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow a credit against tax for expenses relating to the purchase of battery detectors1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,battery ,fire ,prevention ,act4 #b4 ,tax credit for battery detectors 7a7 ,establishment of credit 7#a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de;,,bb4 ,credit for battery detectors 7a7 ,in general ,for purposes of section #ch1 the battery detector credit determined under this section for any taxable year is the amount equal to #cj percent of the qualified battery detector expenses paid or incurred by the taxpayer during the taxable year4 7b7 ,qualified battery detector expenses ,the term qualified battery detector expenses means1 with respect to any taxpayer1 amounts paid or incurred for the purchase of any device-- 7#a7 which uses ,x-ray technology1 artificial intelligence1 radio-frequency identification1 or other proven technology to detect batteries1 7#b7 the original use of which begins with such taxpayer1 and 7#c7 which is used by such taxpayer in the trade or business of recycling4 7c7 ,denial of double benefit ,in the case of any qualified battery detector expenses with respect to which credit is allowed under subsection 7a7-- 7#a7 no other credit or deduction shall be allowed for1 or by reason of1 any such expense to the extent of the amount of such credit1 and 7#b7 the basis of any property shall be reduced by the amount of such credit to the extent that such expenses were taken into account in determining such basis4 4 7#b7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by adding at the end the following new item3 #de;,,bb4 ,credit for battery detectors4 4 7b7 ,credit made part of general business credit ,section #ch7;b7 of such ,code is amended by striking plus at the end of paragraph 7#dj71 by striking the period at the end of paragraph 7#da7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#db7 the battery detector credit determined under section #de;,,bb4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #c4 ,imposition of tax on sales of batteries 7a7 ,in general ,chapter #cb of the ,internal ,revenue ,code of #aihf is amended by inserting after subchapter ,d the following new subchapter3 ,e ,other ,items ,sec4 #daia4 ,battery tax4 #daia4 ,battery tax ,there is hereby imposed on the sale of any battery by the manufacturer1 producer1 or importer a tax equal to #e percent of the price for which so sold4 4 7b7 ,clerical amendment ,the table of subchapters for chapter #cb of such ,code is amended by inserting after the item relating to subchapter ,d the following new item3 ,subchapter ,e--,other ,items 4 7c7 ,effective date ,the amendments made by this section shall apply to sales made after ,december #ca1 #bjbe4 #d4 ,lithium ,battery ,buy-back ,trust ,fund 7a7 ,in general ,subchapter ,a of ,chapter #ih of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #ieab4 ,lithium ,battery ,buy-back ,trust ,fund 7a7 ,creation of ,trust ,fund ,there is hereby established in the ,treasury of the ,united ,states a trust fund to be known as the ,lithium ,battery ,buy-,back ,trust ,fund1 consisting of such amounts as may be appropriated to such ,trust ,fund as provided in this section4 7b7 ,transfer to ,trust ,fund of amounts equivalent to certain taxes ,there are hereby appropriated to the ,lithium ,battery ,buy-,back ,trust ,fund amounts equivalent to the taxes received in the ,treasury under section #daia4 7c7 ,expenditures from ,trust ,fund ,amounts in the ,lithium ,battery ,buy-,back ,trust ,fund shall be available1 without further appropriation1 to the ,secretary of ,energy to carry out the ,national ,battery ,recycling ,program described in section #e of the ,battery ,fire ,prevention ,act4 4 7b7 ,clerical amendment ,the table of sections for subchapter ,a of chapter #ih of such ,code is amended by adding at the end the following new item3 #ieab4 ,lithium ,battery ,buy-,back ,trust ,fund4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxes received after ,december #ca1 #bjbe4 #e4 ,national ,battery ,recycling ,program 7a7 ,establishment ,not later than #e years after the date of enactment of this ,act1 the ,secretary of ,energy and the ,administrator of the ,environmental ,protection ,agency shall jointly issue a rule to establish a program to recover and recycle used lithium batteries1 to be known as the ,national ,battery ,recycling ,program1 under which-- 7#a7 the ,secretary shall identify and approve facilities that recycle lithium batteries and make publicly available a list of such approved facilities1 which shall include each facility that is a recipient of a grant to recycle lithium batteries under section #djbjg of the ,infrastructure ,investment and ,jobs ,act 7#db ,u4,s4,c4 #ahgda72 and 7#b7 the ,secretary and ,administrator shall award grants1 on a competitive basis1 to such approved facilities to establish and implement a system for the acceptance and collection of used lithium batteries1 under which system such a facility may offer a financial incentive to any individual who turns in a used lithium battery to the facility4 7b7 ,funding ,in carrying out the ,national ,battery ,recycling ,program1 the ,secretary of ,energy may only use amounts from the ,lithium ,battery ,buy-,back ,trust ,fund established under section #ieab of the ,internal ,revenue ,code of #aihf1 as added by section #d4 7c7 ,purchase of lithium batteries from approved facilities ,each head of a ,federal agency who purchases a lithium battery shall1 to the maximum extent possible1 prioritize purchasing such lithium battery from a facility approved pursuant to subsection 7a77#a74 7d7 ,lithium battery defined ,in this section1 the term lithium battery means a lithium metal battery or a lithium-ion battery4