USA Batteries Act
Official title: To amend the Internal Revenue Code of 1986 to eliminate lead oxide, antimony, and sulfuric acid as taxable chemicals under the Superfund excise taxes.
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Referred to the House Committee on Ways and Means.
USA Batteries Act
This bill eliminates the Superfund chemical excise tax imposed on lead oxide ($8.28 per ton), antimony ($8.90 per ton), and sulfuric acid ($0.52 per ton).
Under current law, an excise tax is imposed through December 31, 2031, on taxable chemicals and taxable chemical substances that are (1) manufactured or produced in the United States, or (2) imported into the United States. The excise tax rate varies between $0.44 per ton to $9.74 per ton, depending on the chemical and certain other variables. (There are 42 listed taxable chemicals, including lead oxide, antimony, and sulfuric acid.)
Further, under current law, amounts collected from the excise tax on taxable chemicals are deposited into the Superfund, which finances the remediation of certain environmentally contaminated sites.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1264: USA Batteries Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1264/
"H.R. 1264: USA Batteries Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1264/.
H.R. 1264, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1264/.
[H.R. 1264: USA Batteries Act](https://openamerica.io/bill/119-HR-1264/)