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HR 1691 101th Congress House Taxation Environmental Protection Excise tax Paper and paper products Recycling of waste products Wholesale trade

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…

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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.

Introduced: April 5, 1989 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 5, 1989
Referred to the House Committee on Ways and Means.
Apr 5, 1989
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now April 5, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 1691, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1691/.
Markdown link
[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/)
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