To amend the Internal Revenue Code of 1986 to impose a tax on the sale by the manufacturer, producer, or importer of paper and paper products that do not contain the minimum amount of recovered…
Show full title
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Amends the Internal Revenue Code to impose a three percent excise tax on wholesale sales of paper and paper products that do not contain the minimum amount of recycled materials in accordance with Environmental Protection Agency (EPA) guidelines. Increases the tax rate by one percent each year to reach a maximum 12 percent rate for sales during 2000 and thereafter. Directs the EPA Administrator to issue guidelines for products not already designated by relevant guidelines.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text
Cite this page
U.S. Congress. (2026). H.R. 1691: To amend the Internal Revenue Code of 1986 to impose a tax on the sale by the manufacturer, producer, or importer of paper and paper products that do not contain the minimum amount of recovered materials as set forth in guidelines issued by the Environmental Protection Agency.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-1691/
"H.R. 1691: To amend the Internal Revenue Code of 1986 to impose a tax on the sale by the manufacturer, producer, or importer of paper and paper products that do not contain the minimum amount of recovered materials as set forth in guidelines issued by the Environmental Protection Agency.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-1691/.
H.R. 1691, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1691/.
[H.R. 1691: To amend the Internal Revenue Code of 1986 to impose a tax on the sale by the manufacturer, producer, or importer of paper and paper products that do not contain the minimum amount of recovered materials as set forth in guidelines issued by the Environmental Protection Agency.](https://openamerica.io/bill/101-HR-1691/)