Paper Recycling Act of 1992

Summary

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.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 11 March 1992

  Open at official source

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