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HR 4434 102th Congress House

Paper Recycling Act of 1992

Official title: 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 conta… Show full official titleShow less

Official title: 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, to allow an income tax credit for such products that exceed such minimum, and to amend the Solid Waste Disposal Act to require paper products to meet minimum content standards.

Introduced: March 11, 1992 See on congress.gov
Taxation Environmental ProtectionExcise taxIncome taxManufacturing industries
More subjectsShow fewer subjects
Paper and paper productsRecycling of waste productsStandardsTax credits
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 23, 1992
Referred to the Subcommittee on Transportation and Hazardous Materials.
Mar 11, 1992
Introduced in House
Mar 11, 1992
Referred to the House Committee on Ways and Means.
Mar 11, 1992
Referred to the House Committee on Energy and Commerce.
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 Latest action March 23, 1992

Referred to the Subcommittee on Transportation and Hazardous Materials.

 Plain-English summary Congressional Research Service

Paper Recycling Act of 1992 - Amends the Internal Revenue Code to impose an excise tax of four percent on the sale by the manufacturer, producer, or importer of any designated paper product that does not meet applicable minimum recycled content standards. Provides a higher tax on products which fail to satisfy the applicable standard and one or more levels below such standard.

Allows a business-related tax credit for the production of high recycled content paper.

Amends the Solid Waste Disposal Act to establish minimum recycled content standards for paper products for 1993 through 2004 and thereafter.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 5
All 5 Democratic 2 Independent 1
LIPINSKI, WILLIAM
· Apr 9, 1992
 D
Markey, Edward J.
Massachusetts · Mar 25, 1992
 I
Sanders, Bernard
Vermont · Mar 25, 1992
FROST, MARTIN
· Mar 11, 1992
 D
Pelosi, Nancy
California · Mar 11, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4434: Paper Recycling Act of 1992. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4434/
MLA
"H.R. 4434: Paper Recycling Act of 1992." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4434/.
Bluebook (legal)
H.R. 4434, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4434/.
Markdown link
[H.R. 4434: Paper Recycling Act of 1992](https://openamerica.io/bill/102-HR-4434/)
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