A bill to amend the Internal Revenue Code of 1986 to provide for the imposition of certain excise taxes related to the enforcement of provisions of the Clean Air Act added by the Clean Air Act Amendments of 1990.

Summary

Amends the Internal Revenue Code (relating to environmental taxes) to impose a tax on the owner or operator of any source with respect to which a permit is required for air quality nonattainment areas. Imposes a tax on persons required to pay fees under an implementation plan or operating permit program, if the Secretary of the Treasury determines that: (1) such fees do not meet the requirements applicable to such plan or program; or (2) a State is not adequately collecting such fees. Imposes a tax on products emitting ozone and products presenting health or environmental threats upon incineration. Establishes the Clean Air Trust Fund to carry out the responsibilities of the Environmental Protection Agency under the Clean Air Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 5 April 1990

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 5 April 1990

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · undated · Official file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 5 April 1990

  Open at official source

Sponsors

• Rep. Baucus, Max [D-MT-1] · D · Sponsor
• Sen. Chafee, John H. [R-RI] · R · Sponsor
• · ssfi00 · Standing

Related records

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