,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hfcb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #cj1 #bjbf,ms4 
,sn*ez introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to impose an excise tax  
on ! sale ( p]fluoroalkyl or            
polyfluoroalkyl sub/ances1 to e/abli% a 
cr$it = exp5ditures paid or incurr$ = ! 
removal ( su* sub/ances f public wat]   
sy/ems1 & = o!r purposes4  #a4 ,%ort    
title  ,?is ,act may be cit$ z ! ,,pfas 
,cleanup ,act4  #b4 ,congressional f9d+s
 ,! ,congress f9ds ! foll[+3 7#a7 ,,pfas
 pollution results 9 significant heal?  
h>ms & social co/s1 includ+--  7,a7 an  
e/imat$ annual co/ z high z             
#fj1jjj1jjj1jjj ) respect to ! impact ( 
su* pollution on heal?1 &  7,b7 an      
e/imat$ co/ ( betwe5 #g1jjj1jjj &       
#cj1jjj1jjj p] p\nd ( su* pollution )   
respect to its removal f dr9k+ wat]4    
7#b7 ,rais+ rev5ues to p>tially address 
! significant co/s result+ f ,,pfas     

pollution w\ld complem5t o!r av5ues =   
address+ su* co/s1 includ+ regulatory   
ef=ts by ,/ates & communities to hold   
,,pfas pollut]s acc\ntable4  #c4 ,,pfas 
excise tax impos$  7a7 ,9 g5]al ,*apt]  
#ch ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by add+ at ! end ! foll[+ new  
sub*apt]3  ,e ,tax on p]fluoroalkyl &   
polyfluoroalkyl sub/ances  ,sec4 #dfia4 
,imposition ( tax4 ,sec4 #dfib4         
,def9itions & special rules4  #dfia4    
,imposition ( tax  7a7 ,g5]al rule ,!re 
is h]eby impos$ a tax on any            
p]fluoroalkyl or polyfluoroalkyl        
sub/ance sold by ! manufactur]1 produc]1
 or import] !re(4  7b7 ,am\nt ( tax ,!  
am\nt ( tax impos$ by subsection 7a7    
%all be equal to #de p]c5t ( ! price =  
:i* ! p]fluoroalkyl or polyfluoroalkyl  
sub/ance is sold4  #dfib4 ,def9itions & 
special rules  7a7 ,def9itions ,=       
purposes ( ?is sub*apt]-- 7#a7          
,p]fluoroalkyl or polyfluoroalkyl       
sub/ance ,! t]m p]fluoroalkyl or        
polyfluoroalkyl sub/ance means any      

man-made *emical--  7,a7 ) at lea/ "o   
fully fluor9at$ c>bon atom1 &  7,b7 :i* 
is manufactur$ or produc$ 9 ! ,unit$    
,/ates or ent]$ into ! ,unit$ ,/ates =  
consumption1 use1 or w>eh\s+4  7#b7     
,unit$ ,/ates ,! t]m ,unit$ ,/ates has !
 mean+ giv5 su* t]m by section          
#dfab7;a77#d74  7#c7 ,import] ,! t]m    
import] means ! p]son ent]+ !           
p]fluoroalkyl or polyfluoroalkyl        
sub/ance = consumption1 use1 or w>eh\s+4
  7b7 ,use treat$ z sale ,if any p]son  
manufactures1 produces1 or imports any  
p]fluoroalkyl or polyfluoroalkyl        
sub/ance & uses su* sub/ance1 !n su*    
p]son %all be liable = tax "u section   
#dfia 9 ! same mann] z if su* sub/ance 7
 sold by su* p]son 7at a price equal to 
! fair m>ket value ( su* sub/ance74  7c7
 ,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  7d7 ,regulations ,!     
,secret>y1 9 consultation ) !           

,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy1 %all prescribe su*  
regulations or o!r guidance z may be    
necess>y or appropriate to c>ry out !   
purposes ( ?is sub*apt]4  4  7b7        
,cl]ical am5dm5t ,! table ( sub*apt]s = 
*apt] #ch ( su* ,code is am5d$ by add+  
aft] ! item relat+ to sub*apt] ,d !     
foll[+ new item3  ,sub*apt] ,e4 ,tax on 
p]fluoroalkyl & polyfluoroalkyl         
sub/ances4  4  7c7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
) respect to taxable ye>s beg9n+ aft]   
,decemb] #ca1 #bjbf4  #d4 ,,pfas wat]   
rem$iation cr$it e/abli%$  7a7 ,9 g5]al 
,subp>t ,d ( "p ,,iv ( sub*apt] ,a (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de;,,bb4 ,,pfas wat]    
rem$iation cr$it  7a7 ,all[ance ( cr$it 
,= purposes ( section #ch1 ! ,,pfas wat]
 rem$iation cr$it = any taxable ye> is  
an am\nt equal to #be p]c5t ( ! qualifi$
 ,,pfas wat] rem$iation exp5ditures paid
 or incurr$ by ! taxpay] dur+ ! taxable 

ye>4  7b7 ,qualifi$ ,,pfas wat]         
rem$iation exp5ditures ,= purposes ( ?is
 section--  7#a7 ,9 g5]al ,! t]m        
qualifi$ ,,pfas wat] rem$iation         
exp5ditures means1 ) respect to any     
public wat] sy/em own$ or op]at$ by !   
taxpay]1 any exp5ditures paid or incurr$
 by su* taxpay] = ! removal ( any       
p]fluoroalkyl or polyfluoroalkyl        
sub/ance ! pres5ce ( :i* )9 su* public  
wat] sy/em is haz>d\sly excessive4  7#b7
 ,haz>d\sly excessive ,= purposes (     
p>agraph 7#a71 ! pres5ce ( any          
p]fluoroalkyl or polyfluoroalkyl        
sub/ance )9 a public wat] sy/em %all be 
treat$ z haz>d\sly excessive if !       
taxpay] e/abli%es to ! satisfaction ( ! 
,secret>y t ! pres5ce ( su* sub/ance is 
9 excess ( ! maximum contam9ant level 7z
 def9$ 9 section #adja7c7 ( ! ,safe     
,dr9k+ ,wat] ,act7 promulgat$ by !      
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy = su* sub/ance       
pursuant to section #adab ( ! ,safe     
,dr9k+ ,wat] ,act4  7#c7 ,public wat]   

sy/em ,! t]m public wat] sy/em has !    
mean+ giv5 su* t]m by section #adja7d7 (
 ! ,safe ,dr9k+ ,wat] ,act4 ,su* t]m    
%all include any surface wat] sy/em or  
gr\nd wat] sy/em4  7#d7 ,p]fluoroalkyl  
or polyfluoroalkyl sub/ance ,! t]m      
p]fluoroalkyl or polyfluoroalkyl        
sub/ance means any man-made *emical ) at
 lea/ "o fully fluor9at$ c>bon atom4    
7c7 ,controll$ gr\ps ,rules simil> to ! 
rules ( p>agraph 7#a7 ( section #da7;f7 
%all apply = purposes ( ?is section4    
7d7 ,regulations ,! ,secret>y1 9        
consultation ) ! ,adm9i/rator ( !       
,environm5tal ,protection ,ag5cy1 %all  
prescribe su* regulations or o!r        
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section4  4  7b7 ,cr$it all[$ z "p (   
g5]al bus9ess cr$it ,section #ch7;b7 (  
su* ,code is am5d$ by /rik+ plus at !   
end ( p>agraph 7#dj71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#da7 & ins]t+ 1    
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#db7 ! ,,pfas wat]          

rem$iation cr$it det]m9$ "u section     
#de;,,bb7a74  4  7c7 ,elective paym5t ( 
cr$it ,section #fdag7;b7 ( su* ,code is 
am5d$ by r$esignat+ p>agraphs 7#aj7     
?r\gh 7#ab7 z p>agraphs 7#aa7 ?r\gh     
7#ac71 respectively1 & by ins]t+ aft]   
p>agraph 7#i7 ! foll[+ new p>agraph3    
7#aj7 ,! ,,pfas wat] rem$iation cr$it   
det]m9$ "u section #de;,,bb7a74  4  7d7 
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+   
aft] ! item relat+ to section #de;,,aa !
 foll[+ new item3  ,sec4 #de;,,bb4      
,,pfas wat] rem$iation cr$it4  4  7e7   
,effective date ,! am5dm5ts made by ?is 
section %all apply ) respect to taxable 
ye>s beg9n+ aft] ,decemb] #ca1 #bjbf4