A bill to amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste.
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This bill amends the Internal Revenue Code, with respect to the tax credit for producing electricity from renewable resources, to modify the definition of "municipal solid waste."
The bill specifies that municipal solid waste does not include solid waste collected as part of a system which commingles commonly recycled paper with other solid waste which is not commonly recycled at any point from the time of collection through any materials recovery. The bill includes exceptions for incidental and residual waste.
In the case of a facility that produces electricity both from municipal solid waste and other solid waste that is not a qualified energy resource: (1) the facility is a qualified facility if it otherwise meets the requirements for qualified facilities, and (2) the credit only applies to the portion of the electricity produced from municipal solid waste.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2371: A bill to amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste.. 115th Congress. Open America. https://openamerica.io/bill/115-S-2371/
"S. 2371: A bill to amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2371/.
S. 2371, 115th Cong. (2026), https://openamerica.io/bill/115-S-2371/.
[S. 2371: A bill to amend the Internal Revenue Code of 1986 to modify the definition of municipal solid waste.](https://openamerica.io/bill/115-S-2371/)