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Page:United States Statutes at Large Volume 100 Part 2.djvu/646

 100 STAT. 1748

PUBLIC LAW 99-499—OCT. 17, 1986

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(i) claims that such information is a trade secret, on the basis of the factors enumerated in subsection 0)), (ii) includes in the submittal referred to in paragraph (1) an explanation of the reasons why such information is V.L claimed to be a trade secret, based on the factors enumerated in subsection (b), including a specific description of why such factors apply, and it (iii) submits to the Administrator a copy of such submit' tal, and the information withheld from such submittal. (B) In submitting to the Administrator the information required by subparagraph (A)(iii), a person withholding information under this subsection may— (i) designate, in writing and in such manner as the Administrator may prescribe by regulation, the information which such person believes is entitled to be withheld under paragraph (1), and } » A. • (ii) submit such designated information separately from other information submitted under this subsection. (3) LIMITATION.—The authority under this subsection to withhold information shall not apply to information which the Administrator has determined, in accordance with subsection (c), is not a trade secret. (b) TRADE SECRET FACTORS.—No person

required

to

provide

information under this title may claim that the information is entitled to protection as a trade secret under subsection (a) unless such person shows each of the following: (1) Such person has not disclosed the information to any other person, other than a member of a local emergency planning V committee, an officer or employee of the United States or a State or local government, an employee of such person, or a person who is bound by a confidentiality agreement, and such person has taken reasonable measures to protect the confidentiality of such information and intends to continue to take such measures. (2) The information is not required to be disclosed, or otherwise made available, to the public under any other Federal or State law. {f .t (3) Disclosure of the information is likely to cause substantial harm to the competitive position of such person. (4) The chemical identity is not readily discoverable through reverse engineering. (c) TRADE SECRET REGULATIONS.—As soon as practicable after the date of enactment of this title, the Administrator shall prescribe regulations to implement this section. With respect to subsection (b)(4), such regulations shall be equivalent to comparable provisions in the Occupational Safety and Health Administration Hazard Communication Standard (29 C.F.R. 1910.1200) and any revisions of such standard prescribed by the Secretary of Labor in accordance with the final ruling of the courts of the United States in United Steelworkers of America, AFL-CIO-CLC v. Thorne G. Auchter. (d) PETITION FOR REVIEW.—

(1) IN GENERAL.—Any person may petition the Administrator for the disclosure of the specific chemical identity of a hazarded ous chemical, an extremely hazardous substance, or a toxic chemical which is claimed as a trade secret under this section. I The Administrator may, in the absence of a petition under this paragraph, initiate a determination, to be carried out in accord-

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Page:United States Statutes at Large Volume 100 Part 2.djvu/647

 PUBLIC LAW 99-499—OCT. 17, 1986 '

100 STAT. 1749

ance with this subsection, as to whether information withheld constitutes a trade secret. (2) INITIAL REVIEW.—Within 30 days after the date of receipt of a petition under paragraph (1) (or upon the Administrator's initiative), the Administrator shall review the explanation filed by a trade secret claimant under subsection (a)(2) and determine whether the explanation presents assertions which, if true, are sufficient to support a finding that the specific chemical identity is a trade secret. (3) FINDING OF SUFFICIENT ASSERTIONS.—

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(A) If the Administrator determines pursuant to paragraph (2) that the explanation presents sufficient assertions to support a finding that the specific chemical identity is a trade secret, the Administrator shall notify the trade secret claimant that he has 30 days to supplement the explanation with detailed information to support the assertions. (B) If the Administrator determines, after receipt of any supplemental supporting detailed information under subparagraph (A), that the assertions in the explanation are true and that the specific chemical identity is a trade secret, the Administrator shall so notify the petitioner and the petitioner may seek judicial review of the determination. (C) If the Administrator determines, after receipt of any supplemental supporting detailed information under subparagraph (A), that the assertions in the explanation are not true and that the specific chemical identity is not a trade secret, the Administrator shall notify the trade secret claimant that the Administrator intends to release the specific chemical identity. The trade secret claimant has 30 days in which he may appeal the Administrator's determination under this subparagraph to the Administrator. If the Administrator does not reverse his determination under this subparagraph in such an appeal by the trade secret claimant, the trade secret claimaint may seek judicial review of the determination.

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(4) FINDING OF INSUFFICIENT ASSERTIONS.—

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(A) If the Administrator determines pursuant to paragraph (2) that the explanation presents insufficient assertions to support a finding that the specific chemical identity is a trade secret, the Administrator shall notify the trade secret claimant that he has 30 days to appeal the determination to the Administrator, or, upon a showing of good cause, amend the original explanation by providing supplementary assertions to support the trade secret claim. (B) If the Administrator does not reverse his determination under subparagraph (A) after an appeal or an examination of any supplementary assertions under subparagraph (A), the Administrator shall so notify the trade secret claimant and the trade secret claimant may seek judicial review of the determination. (C) If the Administrator reverses his determination under subparagraph (A) after an appeal or an examination of any supplementary assertions under subparagraph (A), the procedures under paragraph (3) of this subsection apply.

(e) EXCEPTION FOR INFORMATION PROVIDED TO HEALTH PROFES-

SIONALS.—Nothing in this section, or regulations adopted pursuant

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Page:United States Statutes at Large Volume 100 Part 2.djvu/648

 100 STAT. 1750

PUBLIC LAW 99-499—OCT. 17, 1986

to this section, shall authorize any person to withhold information which is required to be provided to a health professional, a doctor, or a nurse in accordance with section 323. (f) PROVIDING INFORMATION TO THE ADMINISTRATOR; AVAILABILITY

Health and medical care.

TO PUBLIC.—Any information submitted to the Administrator under subsection (a)(2) or subsection (d)(3) (except a specific chemical identity) shall be available to the public, except that upon a showing satisfactory to the Administrator by any person that the information (or a particular part thereof) to which the Administrator has access under this section if made public would divulge information entitled to protection under section 1905 of title 18, United States Code, such information or part shall be considered confidential in accordance with the purposes of that section, except that such information or part may be disclosed to other officers, employees, or authorized representatives of the United States concerned with carrying out this title. (g) INFORMATION PROVIDED TO STATE.—Upon request by a State, acting through the Governor of the State, the Administrator shall provide to the State any information obtained under subsection (a)(2) and subsection (d)(3). (h) INFORMATION ON ADVERSE EFFECTS.—(1) In any case in which the identity of a hazardous chemical or an extremely hazardous substance is claimed as a trade secret, the Governor or State emergency response commission established under section 301 shall identify the adverse health effects associated with the hazardous chemical or extremely hazardous substance and shall assure that such information is provided to any person requesting information about such hazardous chemical or extremely hazardous substance. (2) In any case in which the identity of a toxic chemical is claimed as a trade secret, the Administrator shall identify the adverse health and environmental effects associated with the toxic chemical and shall assure that such information is included in the computer database required by section 313(j) and is provided to any person requesting information about such toxic chemical. (i) INFORMATION PROVIDED TO CONGRESS.—Notwithstanding any

limitatio contained in this section or any other provision of law, all information reported to or otherwise obtained by the Administrator (or any representative of the Administrator) under this title shall be made available to a duly authorized committee of the Congress upon written request by such a committee. Classified information. 42 USC 11043.

SEC. 323. PROVISION OF INFORMATION TO HEALTH PROFESSIONALS, DOCTORS, AND NURSES. (a) DIAGNOSIS OR TREATMENT BY HEALTH PROFESSIONAL.—An

owner or operator of a facility which is subject to the requirements of section 311, 312, or 313 shall provide the specific chemical identity, if known, of a hazardous chemical, extremely hazardous substance, or a toxic chemical to any health professional who requests such information in writing if the health professional provides a written statement of need under this subsection and a written confidentiality agreement under subsection (d). The written statement of need shall be a statement that the health professional has a reasonable basis to suspect that— (1) the information is needed for purposes of diagnosis or treatment of an individual, ji (2) the individual or individuals being diagnosed or treated t have been exposed to the chemical concerned, and

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Page:United States Statutes at Large Volume 100 Part 2.djvu/649

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1751

(3) knowledge of the specific chemical identity of such chemical will assist in diagnosis or treatment. Following such a written request, the owner or operator to whom such request is made shall promptly provide the requested information to the health professional. The authority to withhold the specific chemical identity of a chemical under section 322 when such information is a trade secret shall not apply to information required to be provided under this subsection, subject to the provisions of subsection (d). (b) MEDICAL EMERGENCY.—An owner or operator of a facility which is subject to the requirements of section 311, 312, or 313 shall provide a copy of a material safety data sheet, an inventory form, or a toxic chemical release form, including the specific chemical identity, if known, of a hazardous chemical, extremely hazardous substance, or a toxic chemical, to any treating physician or nurse who requests such information if such physician or nurse determines that— (1) a medical emergency exists, (2) the specific chemical identity of the chemical concerned is necessary for or will assist in emergency or first-aid diagnosis or treatment, and (3) the individual or individuals being diagnosed or treated have been exposed to the chemical concerned. Immediately following such a request, the owner or operator to whom such request is made shall provide the requested information to the physician or nurse. The authority to withhold the specific chemical identity of a chemical from a material safety data sheet, an inventory form, or a toxic chemical release form under section 322 when such information is a trade secret shall not apply to information required to be provided to a treating physician or nurse under this subsection. No written confidentiality agreement or statement of need shall be required as a precondition of such disclosure, but the owner or operator disclosing such information may require a written confidentiality agreement in accordance with subsection (d) and a statement setting forth the items listed in paragraphs (1) through (3) as soon as circumstances permit. (c) PREVENTIVE MEASURES BY LOCAL HEALTH PROFESSIONALS.— (1) PROVISION OF INFORMATION.—An owner or operator of a

facility subject to the requirements of section 311, 312, or 313 shall provide the specific chemical identity, if known, of a hazardous chemical, an extremely hazardous substance, or a toxic chemical to any health professional (such as a physician, toxicologist, or epidemiologist)— (A) who is a local government employee or a person under contract with the local government, and (B) who requests such information in writing and provides a written statement of need under paragraph (2) and a written confidentiality agreement under subsection (d). Following such a written request, the owner or operator to whom such request is made shall promptly provide the requested information to the local health professional. The authority to withhold the specific chemical identity of a chemi cal under section 322 when such information is a trade secret shall not apply to information required to be provided under this subsection, subject to the provisions of subsection (d).

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Page:United States Statutes at Large Volume 100 Part 2.djvu/650

 100 STAT. 1752

PUBLIC LAW 99-499—OCT. 17, 1986

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(2) WRITTEN STATEMENT OF NEED.—The written statement of need shall be a statement that describes with reasonable detail ,^^ one or more of the following health needs for the information: (A) To assess exposure of persons living in a local commur*i nity to the hazards of the chemical concerned. .'j. (B) To conduct or assess sampling to determine exposure levels of various population groups. ,i \ (C) To conduct periodic medical surveillance of exposed population groups. \ !i ! 5r'' (D) To provide medical treatment to exposed individuals '\ * or population groups. (E) To conduct studies to determine the health effects of .. iexposure. (F) To conduct studies to aid in the identification of a I^ ., chemical that may reasonably be anticipated to cause an observed health effect. (d) CONFIDENTIALITY AGREEMENT.—Any person obtaining information under subsection (a) or (c) shall, in accordance with such subsection (a) or (c), be required to agree in a written confidentiality agreement that he will not use the information for any purpose other than the health needs asserted in the statement of need, except as may otherwise be authorized by the terms of the agreement or by the person providing such information. Nothing in this subsection shall preclude the parties to a confidentiality agreement from pursuing any remedies to the extent permitted by law. (e) REGULATIONS.—As soon as practicable after the date of the enactment of this title, the Administrator shall promulgate regulations describing criteria and parameters for the statement of need under subsection (a) and (c) and the confidentiality agreement under subsection (d). 42 USC 11044.

SEC. 324. PUBLIC AVAILABILITY OF PLANS, DATA SHEETS, FORMS, AND FOLLOWUP NOTICES.

(a) AVAILABILITY TO PUBLIC.—Each emergency response plan, material safety data sheet, list described in section 311(a)(2), inventory form, toxic chemical release form, and followup emergency notice shall be made available to the general public, consistent with section 322, during normal working hours at the location or locations designated by the Administrator, Governor, State emergency response commission, or local emergency planning committee, as appropriate. Upon request by an owner or operator of a facility subject to the requirements of section 312, the State emergency response commission and the appropriate local emergency planning committee shall withhold from disclosure under this section the location of any specific chemical required by section 312(d)(2) to be contained in an inventory form as tier II information. (b) NOTICE OF PUBLIC AVAILABILITY.—Each local emergency planning committee shall annually publish a notice in local newspapers that the emergency response plan, material safety data sheets, and inventory forms have been submitted under this section. The notice shall state that followup emergency notices may subsequently be issued. Such notice shall announce that members of the public who wish to review any such plan, sheet, form, or followup notice may do so at the location designated under subsection (a).

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Page:United States Statutes at Large Volume 100 Part 2.djvu/651

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1753

SEC. 325. ENFORCEMENT.

42 USC 11045.

(a) CIVIL PENALTIES FOR EMERGENCY PLANNING.—The Administrator may order a facility owner or operator (except an owner or operator of a facility designated under section 302(b)(2)) to comply with section 302(c) and section 303(d). The United States district court for the district in which the facility is located shall have jurisdiction to enforce the order, and any person who violates or fails to obey such an order shall be liable to the United States for a civil penalty of not more than $25,000 for each day in which such violation occurs or such failure to comply continues. (b) CIVIL, ADMINISTRATIVE, AND CRIMINAL PENALTIES FOR EMERGENCY NOTIFICATION.— (1) CLASS I ADMINISTRATIVE PENALTY.—(A) A civil penalty of

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not more than $25,000 per violation may be assessed by the Administrator in the case of a violation of the requirements of section 304. (B) No civil penalty may be assessed under this subsection unless the person accused of the violation is given notice and opportunity for a hearing with respect to the violation. (C) In determining the amount of any penalty assessed pursuant to this subsection, the Administrator shall take into account the nature, circumstances, extent and gravity of the violation or violations and, with respect to the violator, ability to pay, any prior history of such violations, the degree of culpability, economic benefit or savings (if any) resulting from the violation, and such other matters as justice may require. (2) CLASS II ADMINISTRATIVE PENALTY.—A civil penalty of not more than $25,000 per day for each day during which the violation continues may be assessed by the Administrator in the case of a violation of the requirements of section 304. In the case of a second or subsequent violation the amount of such penalty may be not more than $75,000 for each day during which the violation continues. Any civil penalty under this subsection shall be assessed and collected in the same manner, and subject to the same provisions, as in the case of civil penalties assessed and collected under section 16 of the Toxic Substances Control Act. In any proceeding for the assessment of a civil penalty under this subsection the Administrator may issue subpoenas for the attendance and testimony of witnesses and the production of relevant papers, books, and documents and may promulgate rules for discovery procedures. (3) JUDICIAL ASSESSMENT.—The Administrator may bring an action in the United States District court for the appropriate district to assess and collect a penalty of not more than $25,000 per day for each day during which the violation continues in the case of a violation of the requirements of section 304. In the case of a second or subsequent violation, the amount of such penalty 15 USC 2615. may be not more than $75,000 for each day during which the violation continues. (4) CRIMINAL PENALTIES.—Any person who knowingly and willfully fails to provide notice in accordance with section 304 shall, upon conviction, be fined not more than $25,000 or imprisoned for not more than two years, or both (or in the case of a second or subsequent conviction, shall be fined not more than .i ! v r $50,000 or imprisoned for not more than five years, or both).

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Page:United States Statutes at Large Volume 100 Part 2.djvu/652

 100 STAT. 1754 j

PUBLIC LAW 99-499—OCT. 17, 1986 (c) CIVIL AND ADMINISTRATIVE PENALTIES FOR REPORTING REQUIRE-

MENTS.—(1) Any person (other than a governmental entity) who violates any requirement of section 312 or 313 shall be liable to the United States for a civil penalty in an amount not to exceed $25,000 for each such violation. (2) Any person (other than a governmental entity) who violates any requirement of section 311 or 323(b), and any person who fails to furnish to the Administrator information required under section 322(a)(2) shall be liable to the United States for a civil penalty in an amount not to exceed $10,000 for each such violation. (3) Each day a violation described in paragraph (1) or (2) continues shall, for purposes of this subsection, constitute a separate violation. (4) The Administrator may assess any civil penalty for which a person is liable under this subsection by administrative order or may bring an action to assess and collect the penalty in the United States district court for the district in which the person from whom the penalty is sought resides or in which such person's principal place of business is located. (d) CrviL, ADMINISTRATIVE, AND CRIMINAL PENALTIES WITH RESPECT TO TRADE SECRETS.— (1) CIVIL AND ADMINISTRATIVE PENALTY

FOR FRIVOLOUS

CLAIMS.—If the Administrator determines— (A)(i) under section 322(d)(4) that an explanation submitted by a trade secret claimant presents insufficient asser,v^ tions to support a finding that a specific chemical identity is ^.. a trade secret, or (ii) after receiving supplemental supporting detailed information under section 322(d)(3)(A), that the ij, specific chemical identity is not a trade secret; and • (B) that the trade secret claim is frivolous, the trade secret claimant is liable for a penalty of $25,000 per claim. The Administrator may assess the penalty by administrative order or may bring an action in the appropriate district court of the United States to assess and collect the penalty. (2)

CRIMINAL PENALTY FOR DISCLOSURE OF TRADE SECRET

INFORMATION.—Any person who knowingly and willfully divulges or discloses any information entitled to protection under section 322 shall, upon conviction, be subject to a fine of not more than $20,000 or to imprisonment not to exceed one year, or both. (e) SPECIAL ENFORCEMENT PROVISIONS FOR SECTION 323.—Whenever any facility owner or operator required to provide information under section 323 to a health professional who has requested such information fails or refuses to provide such information in accordance with such section, such health professional may bring an action in the appropriate United States district court to require such facility owner or operator to provide the information. Such court shall have jurisdiction to issue such orders and take such other action as may be necessary to enforce the requirements of section 323. (0 PROCEDURES FOR ADMINISTRATIVE PENALTIES.—

Records.

(1) Any person against whom a civil penalty is assessed under this section may obtain review thereof in the appropriate district court of the United States by filing a notice of appeal in such court within 30 days after the date of such order and by the Administrator. The Administrator shall promptly file in such court a certified copy of the record upon which such
 * simultaneously sending a copy of such notice by certified mail to

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Page:United States Statutes at Large Volume 100 Part 2.djvu/653

 PUBLIC LAW 99-499—OCT. 17, 1986

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100 STAT. 1755

violation was found or such penalty imposed. If any person fails to pay an assessment of a civil penalty after it has become a final and unappealable order or after the appropriate court has entered final judgment in favor of the United States, the Administrator may request the Attorney General of the United States to institute a civil action in an appropriate district court of the United States to collect the penalty, and such court shall have jurisdiction to hear and decide any such action. In hearing such action, the court shall have authority to review the violation and the assessment of the civil penalty on the record. (2) The Administrator may issue subpoenas for the attendance and testimony of witnesses and the production of relevant papers, books, or documents in connection with hearings under this section. In case of contumacy or refusal to obey a subpoena issued pursuant to this paragraph and served upon any person, the district court of the United States for any district in which such person is found, resides, or transacts business, upon application by the United States and after notice to such person, shall have jurisdiction to issue an order requiring such person to appear and give testimony before the administrative law judge or to appear and produce documents before the administrative law judge, or both, and any failure to obey such order of the court may be punished by such court as a contempt thereof.

SEC. 326. CIVIL ACTIONS.

42 USC 11046.

(a) AUTHORITY TO BRING CIVIL ACTIONS.— (1) CITIZEN SUITS.—Except as provided

in subsection (e), any person may commence a civil action on his own behalf against the following: (A) An owner or operator of a facility for failure to do any of the following: (i) Submit a followup emergency notice under section - i..: -'-.. 304(c). (ii) Submit a material safety data sheet or a list under section 311(a). (iii) Complete and submit an inventory form under section 312(a) containing tier I information as described in section 312(d)(1) unless such requirement does not ,1 apply by reason of the second sentence of section 312(a)(2). (iv) Complete and submit a toxic chemical release form under section 313(a). (B) The Administrator for failure to do any of the following: (i) Publish inventory forms under section 312(g). (ii) Respond to a petition to add or delete a chemical under section 313(e)(1) within 180 days after receipt of the petition. (iii) Publish a toxic chemical release form under 313(g). (iv) Establish a computer database in accordance with section 313(j). (v) Promulgate trade secret regulations under section 322(c). (vi) Render a decision in response to a petition under section 322(d) within 9 months after receipt of the ., t.. petition.

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Page:United States Statutes at Large Volume 100 Part 2.djvu/654

 100 STAT. 1756 Public information. State and local governments.

PUBLIC LAW 99-499—OCT. 17, 1986

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(C) The Administrator, a State Governor, or a State emergency response commission, for failure to provide a mechanism for public availability of information in accordance with section 324(a). (D) A State Governor or a State emergency response commission for failure to respond to a request for tier II information under section 312(e)(3) within 120 days after the date of receipt of the request. (2) STATE OR LOCAL SUITS.—

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(A) Any State or local government may commence a civil action against an owner or operator of a facility for failure to do any of the following: (i) Provide notification to the emergency response commission in the State under section 302(c). (ii) Submit a material safety data sheet or a list under section 311(a). (iii) Make available information requested under section 311(c). (iv) Complete and submit an inventory form under section 312(a) containing tier I information unless such requirement does not apply by reason of the second sentence of section 312(a)(2).. (B) Any State emergency response commission or local emergency planning committee may commence a civil action against an owner or operator of a facility for failure to provide information under section 303(d) or for failure to submit tier II information under section 312(e)(1). (C) Any State may commence a civil action against the Administrator for failure to provide information to the State under section 322(g). j,; >:/••.? - i

(b) VENUE.—

District of Columbia.

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(1) Any action under subsection (a) against an owner or the district in which the alleged violation occurred. -Hi (2) Any action under subsection (a) against the Administrator may be brought in the United States District Court for the District of Columbia. (c) REUEF.—The district court shall have jurisdiction in actions brought under subsection (a) against an owner or operator of a facility to enforce the requirement concerned and to impose any civil penalty provided for violation of that requirement. The district court shall have jurisdiction in actions brought under subsection (a) against the Administrator to order the Administrator to perform the act or duty concerned. (d) NOTICE.—
 * ^ • operator of a facility shall be brought in the district court for

^" Regulations.

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(1) No action may be commenced under subsection (a)(1)(A) prior to 60 days after the plaintiff has given notice of the alleged violation to the Administrator, the State in which the alleged violation occurs, and the alleged violator. Notice under this paragraph shall be given in such manner as the Administrator shall prescribe by regulation. (2) No action may be commenced under subsection (a)(l)(B) or (a)(1)(C) prior to 60 days after the date on which the plaintiff gives notice to the Administrator, State Governor, or State emergency response commission (as the case may be) that the plaintiff will commence the action. Notice under this paragraph

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Page:Travels to Discover the Source of the Nile - In the Years 1768, 1769, 1770, 1771, 1772, and 1773 volume 2.djvu/532

 immediately after which, Dermin thrust him through with a sword. They attempted afterwards to burn the body, in order to avoid the ill-will the fight of it must occasion: In this, however, they were prevented by the priests of the island and the neighbouring nobility, who took possession of the body, washed it, and performed all the rites of sepulture, then carried it in a kind of triumph, with every mark of magnificence due to the burial of a king, interring it in the small island of Mitraha, where lay the body of all his ancestors, and where I have seen, the body of this king stilt entire.

did the prince his son, Tecla Haimanout, now king, discourage the people in the respect they voluntarily paid to his father. On the contrary, that parricide himself shewed every outward mark of duty, to the which inwardly his heart had been long a stranger.

, who saw this king, gives this character of him: He says he was a man very fond of war, but averse to the shedding of blood. However this may appear a contradiction, or said for the sake of the antithesis, it really was the true character of this prince, who, fond of war, and in the perpetual career of victory, did, by pushing his conquests as far as they could go, inevitably occasion the spilling of much blood. Yet, when his army was not in the field, though he detected a multitude of conspiracies among priests and other people at home, whose lives in consequence were forfeited to the law, he very rarely, either from his own motives, or the persuasion of others, could be induced to inflict capital punishments though often strongly provoked to it.


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Page:United States Statutes at Large Volume 100 Part 2.djvu/655

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1757

shall be given in such manner as the Administrator shall prescribe by regulation. (e) LIMITATION.—No action may be commenced under subsection (a) against an owner or operator of a facility if the Administrator has commenced and is diligently pursuing an administrative order or civil action to enforce the requirement concerned or to impose a civil penalty under this Act with respect to the violation of the requirement. if) COSTS.—The court, in issuing any final order in any action brought pursuant to this section, may award costs of litigation (including reasonable attorney and expert witness fees) to the prevailing or the substantially prevailing party whenever the court determines such an award is appropriate. The court may, if a temporary restraining order or preliminary injunction is sought, require the filing of a bond or equivalent security in accordance with the Federal Rules of Civil Procedure. 18 USC app. (g) OTHER RIGHTS.—Nothing in this section shall restrict or State and local expand any right which any person (or class of persons) may have governments. under any Federal or State statute or common law to seek enforcement of any requirement or to seek any other relief (including relief against the Administrator or a State agency). (h) INTERVENTION.— (1) BY THE UNITED STATES.—In any action under this section

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the United States or the State, or both, if not a party, may intervene as a matter of right. (2) BY PERSONS.—In any action under this section, any person may intervene as a matter of right when such person has a direct interest which is or may be adversely affected by the action and the disposition of the action may, as a practical matter, impair or impede the person's ability to protect that interest unless the Administrator or the State shows that the person's interest is adequately represented by existing parties in the action.

SEC. 327. EXEMPTION.

Except as provided in section 304, this title does not apply to the transportation, including the storage incident to such transportation, of any substance or chemical subject to the requirements of this title, including the transportation and distribution of natural gas. SEC. 328. REGULATIONS.

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Natural gas. 42 USC 11047.

42 USC 11048.

The Administrator may prescribe such regulations as may be necessary to carry out this title. SEC. 329. DEFINITIONS.

.. For purposes of this title— (1) ADMINISTRATOR.—The term "Administrator" means the ,j Administrator of the Environmental Protection Agency. (2) ENVIRONMENT.—The term "environment" includes water, ,^ air, and land and the interrelationship which exists among and ]. between water, air, and land and all living things. (3) EXTREMELY HAZARDOUS SUBSTANCE.—The term "extremely hazardous substance" means a substance on the list described in 5 section 302(a)(2). 5 (4) FACILITY.—The term "facility" means all buildings, equipri ment, structures, and other stationary items which are located

42 USC 11049.

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Page:United States Statutes at Large Volume 100 Part 2.djvu/656

 100 STAT. 1758

PUBLIC LAW 99-499—OCT. 17, 1986

'

on a single site or on contiguous or adjacent sites and which are owned or operated by the same person (or by any person which • controls, is controlled by, or under common control with, such person). For purposes of section 304, the term includes motor vehicles, rolling stock, and aircraft. (5) HAZARDOUS CHEMICAL.—The term "hazardous chemical" ' has the meaning given such term by section 311(e). (6) MATERIAL SAFETY DATA SHEET.—The term "material safety data sheet" means the sheet required to be developed under section 1910.1200(g) of title 29 of the Code of Federal Regulations, as that section may be amended from time to time. ••'-• (7) PERSON.—The term "person" means any individual, trust, firm, joint stock company, corporation (including a government corporation), partnership, association. State, municipality, commission, political subdivision of a State, or interstate body. (8) RELEASE.—The term "release" means any spilling, leaking, pumping, pouring, emitting, emptying, discharging, injecting, ^ escaping, leaching, dumping, or disposing into the environment (including the abandonment or discarding of barrels, containers, and other closed receptacles) of any hazardous chemical, extremely hazardous substance, or toxic chemical. (9) STATE.—The term "State" means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, the Northern Mariana Islands, and any other territory or t" possession over which the United States has jurisdiction. (10) TOXIC CHEMICAL.—The term "toxic chemical" means a substance on the list described in section 313(c).

42 USC 11050.

SEC. 330. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated for fiscal years beginning after September 30, 1986, such sums as may be necessary to carry out this title. Radon Gas and

TITLE IV—RADON GAS AND INDOOR AIR QUALITY

Indoor Air

RESEARCH

Quality

•:'••

Research Act of 1986.

SEC. 401. SHORT TITLE.

42 USC 7401 "ote.

This title may be cited as the "Radon Gas and Indoor Air Quality Research Act of 1986".

42 USC 7401

SEC. 402. FINDINGS.

''°*^;;;

The Congress finds that: "'"**'' ' "^ (1) High levels of radon gas pose a serious health threat in structures in certain areas of the country. (2) Various scientific studies have suggested that exposure to . radon, including exposure to naturally occurring radon and indoor air pollutants, poses a public health risk. (3) Existing Federal radon and indoor air pollutant research programs are fragmented and underfunded. (4) An adequate information base concerning exposure to radon and indoor air pollutants should be developed by the appropriate Federal agencies.
 * '<t^

42 USC 7401

SEC. 403. RADON GAS AND INDOOR AIR QUALITY RESEARCH PROGRAM. (a) DESIGN OF PROGRAM.—The Administrator of the Environ

mental Protection Agency shall establish a research program with

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100 STAT. 1759

respect to radon gas and indoor air quality. Such program shall be designed to— (1) gather data and information on all aspects of indoor air quality in order to contribute to the understanding of health problems associated with the existence of air pollutants in the indoor environment; (2) coordinate Federal, State, local, and private research and development efforts relating to the improvement of indoor air quality; and (3) assess appropriate Federal Government actions to mitigate the environmental and health risks associated with indoor air quality problems. (b) PROGRAM REQUIREMENTS.—The research program required

under this section shall include— (1) research and development concerning the identification, characterization, and monitoring of the sources and levels of indoor air pollution, including radon, which includes research and development relating to— (A) the measurement of various pollutant concentrations and their strengths and sources, (B) high-risk building types, and (C) instruments for indoor air quality data collection; (2) research relating to the effects of indoor air pollution and radon on human health; (3) research and development relating to control technologies or other mitigation measures to prevent or abate indoor air pollution (including the development, evaluation, and testing of individual and generic control devices and systems); (4) demonstration of methods for reducing or eliminating indoor air pollution and radon, including sealing, venting, and other methods that the Administrator determines may be effective; (5) research, to be carried out in conjunction with the Secretary of Housing and Urban Development, for the purpose of developing— (A) methods for assessing the potential for radon contamination of new construction, including (but not limited to) consideration of the moisture content of soil, porosity of soil, and radon content of soil; and (B) design measures to avoid indoor air pollution; and (6) the dissemination of information to assure the public availability of the findings of the activities under this section. (c) ADVISORY COMMITTEES.—The Administrator shall establish a committee comprised of individuals representing Federal agencies concerned with various aspects of indoor air quality and an advisory group comprised of individuals representing the States, the scientific community, industry, and public interest organizations to assist him in carrying out the research program for radon gas and indoor air quality. (d) IMPLEMENTATION PLAN.—Not later than 90 days after the enactment of this Act, the Administrator shall submit to the Congress a plan for implementation of the research program under this section. Such plan shall also be submitted to the EPA Science Advisory Board, which shall, within a reasonable period of time, submit its comments on such plan to Congress. (e) REPORT.—Not later than 2 years after the enactment of this Act, the Administrator shall submit to Congress a report respecting

i

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 100 STAT. 1760

PUBLIC LAW 99-499—OCT. 17, 1986

his activities under this section and making such recommendations as appropriate. 42 USC 7401 note.

Appropriation authorization. 42 USC 7401 note.

Superfund Revenue Act of 1986. 26 USC 1 note.

SEC. 404. CONSTRUCTION OF TITLE.

Nothing in this title shall be construed to authorize the Administrator to carry out any regulatory program or any activity other than research, development, and related reporting, information dissemination, and coordination activities specified in this title. Nothing in this title shall be construed to limit the authority of the Administrator or of any other agency or instrumentality of the United States under any other authority of law. SEC. 405. AUTHORIZATIONS.

There are authorized to be appropriated to carry out the activities under this title and under section 118(k) of the Superfund Amendments and Reauthorization Act of 1986 (relating to radon gas assessment and demonstration program) not to exceed $5,000,000 for each of the fiscal years 1987, 1988, and 1989. Of such sums appropriated in fiscal years 1987 and 1988, two-fifths shall be reserved for the implementation of section 118(k)(2). •

TITLE V—AMENDMENTS OF THE INTERNAL REVENUE CODE OF 1986

SEC. 501. SHORT TITLE.

This title may be cited as the "Superfund Revenue Act of 1986".

PART I—SUPERFUND AND ITS REVENUE SOURCES 26 USC 4611.

Effective date.

SEC. 511. EXTENSION OF ENVIRONMENTAL TAXES. (a) IN GENERAL.—Subsection (d) of section 4611 of the Internal Revenue Code of 1986 (relating to termination) is amended to read as follows: "(d) APPLICATION OF TAXES.—

"(1) IN GENERAL.—Except as provided in paragraphs (2) and (3), the taxes imposed by this section shall apply after December 31, 1986, and before January 1, 1992. "(2)

Post, p. 1770; 26 u s e 4661, 4671.

No

TAX IF UNOBLIGATED BALANCE IN FUND EXCEEDS

$3,500,000,000.—If on December 31, 1989, or December 31, 1990— "(A) the unobligated balance in the Hazardous Substance Superfund exceeds $3,500,000,000, and "(B) the Secretary, after consultation with the Administrator of the Environmental Protection Agency, determines that the unobligated balance in the Hazardous Substance " Superfund will exceed $3,500,000,000 on December 31 of 1990 or 1991, respectively, if no tax is imposed under section 59A, this section, and sections 4661 and 4671, then no tax shall be imposed under this section during 1990 or 1991, as the case may be. "(3) N o TAX IF AMOUNTS COLLECTED EXCEED $6,650,000,000.— "(A) ESTIMATES BY SECRETARY.—The Secretary as of the

'4, close of each calendar quarter (and at such other times as .; \,- the Secretary determines appropriate) shall make an esti-

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100 STAT. 1761

ij^ J

mate of the amount of taxes which will be collected under section 59A, this section, and sections 4661 and 4671 and Post, p. 1770; 26 credited to the Hazardous Substance Superfund during the use 4661, 4671. i;H period beginning January 1, 1987, and ending December 31, 1991. "(B) TERMINATION IF $6,650,000,000 CREDITED BEFORE JANUARY 1, 1992.—If the Secretary estimates under subparagraph (A) that more than $6,650,000,000 will be credited to the Fund before January 1, 1992, no tax shall be imposed under this section after the date on which (as estimated by the Secretary) $6,650,000,000 will be so credited to the Fund." (b) TECHNICAL AMENDMENT.—Section 303 of the C!omprehensive 42 USC 9653. Environmental Response, (Dompensation, and Liability Act of 1980 is hereby repealed. (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 4611 note. take effect on January 1, 1987. SEC. 512. INCREASE IN TAX ON PETROLEUM.

(a) IN GENERAL.—Subsections (a) and (b) of section 4611 of the 26 USC 4611. Internal Revenue Code of 1986 (relating to environmental tax on petroleum) are each amended by striking out "of 0.79 cent a barrel" and inserting in lieu thereof "at the rate specified in subsection (c)". flt)) INCREASE IN TAX.—Section 4611 of such Code is amended by 26 USC 4611. redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: "(c) RATE OF TAX.—

"(1) IN GENERAL.—Except as provided in paragraph (2), the rate of the taxes imposed by this section is 8.2 cents a barrel. "(2) IMPORTED PETROLEUM PRODUCTS.—The rate of the tax imposed by subsection (a)(2) shall be 11.7 cents a barrel." (c) ALLOWANCE

OF CREDIT FOR CRUDE OIL RETURNED TO PIPELINE.—

26 USC 4612.

Section 4612 of such Code (relating to definitions and special rules) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: "(c) CREDIT WHERE CRUDE OIL RETURNED TO PIPELINE.—Under

Regulations.

regulations prescribed by the Secretary, if an operator of a United States refinery— "(1) removes crude oil from a pipeline, and "(2) returns a portion of such crude oil into a stream of other crude oil in the same pipeline, there shall be allowed as a credit against the tax imposed by section 4611 to such operator an amount equal to the product of the rate of tax imposed by section 4611 on the crude oil so removed by such operator and the number of barrels of crude oil returned by such operator to such pipeline. Any crude oil so returned shall be treated for purposes of this subchapter as crude oil on which no tax has been imposed by section 4611." (d) EFFECTIVE DATE.—The amendments made by this section shall take effect on January 1, 1987.

26 USC 4611 note.

SEC. 513. CHANGES RELATING TO TAX ON CERTAIN CHEMICALS.

(a) INCREASE IN RATE OF TAX ON XYLENE.—The table contained in subsection (b) of section 4661 of the Internal Revenue (Dode of 1986 (relating to tax on certain chemicals) is amended by adding at the end thereof the following new sentence:

26 USC 4661.

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 100 STAT. 1762

PUBLIC LAW 99-499—OCT. 17, 1986

"For periods before 1992, the item relating to xylene in the preceding table shall be applied by substituting '10.13' for '4.87'." 26 USC 4662.

(b) EXEMPTION FOR EXPORTS OF TAXABLE CHEMICALS.—

(1) Section 4662 of such Code (relating to definitions and special rules) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: "(e) EXEMPTION FOR EXPORTS OF TAXABLE CHEMICALS.— "(1) TAX-FREE SALES.—

"(A) IN GENERAL.—No tax shall be imposed under section 4661 on the sale by the manufacturer or producer of any taxable chemical for export, or for resale by the purchaser to a second purchaser for export. '•

"

"(B) PROOF OF EXPORT REQUIRED.—Rules similar to

'

the

rules of section 4221(b) shall apply for purposes of subparagraph (A). "(2) CREDIT OR REFUND WHERE TAX PAID.—

'*

' '

^

Post, p. 1764.

••^

i

d

"(A) IN GENERAL.—Except as provided in subparagraph (B), i f "(i) tax under section 4661 was paid with respect to any taxable chemical, and "(ii)(I) such chemical was exported by any person, or "(II) such chemical was used as a material in the manufacture or production of a substance which was exported by any person and which, at the time of export, was a taxable substance (as defined in section 4672(a)), credit or refund (without interest) of such tax shall be allowed or made to the person who paid such tax. "(B) CONDITION TO ALLOWANCE.—No credit or refund shall be allowed or made under subparagraph (A) unless the person who paid the tax establishes that he— "(i) has repaid or agreed to repay the amount of the tax to the person who exported the taxable chemical or taxable substance (as so defined), or "(ii) has obtained the written consent of such exporter to the allowance of the credit or the making of the refund. "(3) REGULATIONS.—The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this • subsection." (2) Paragraph (1) of section 4662(d) of such Code (relating to ' ' refund or credit for certain uses) is amended— (A) by striking out "the sale of which by such person would be taxable under such section" and inserting in lieu thereof "which is a taxable chemical", and (B) by striking out "imposed by such section on the other

i, substance manufactured or produced" and inserting in lieu thereof "imposed by such section on the other substance ' ' manufactured or produced (or which would have been imposed by such section on such othei- substance but for subsection (b) or (e) of this section)". (c) SPECIAL RULE FOR XYLENE.—Subsection (b) of section 4662 of such Code (relating to exceptions; other special rules) is amended by adding after paragraph (6) the following new paragraph: "(7) SPECIAL RULE FOR XYLENE.—Except in the case of any substance imported into the United States or exported from the

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100 STAT. 1763

United States, the term 'xylene' does not include any separated isomer of xylene." (d) EXEMPTION FOR CERTAIN RECYCLED CHEMICALS.—Subsection (b)

of section 4662 of such Code (relating to exceptions; other special rules) is amended by adding after paragraph (7) the following new paragraph:

Ante, p. 1762; Post, p. 1765; '"'^°-

"(8) RECYCLED CHROMIUM, COBALT, AND NICKEL.—

"(A) IN GENERAL.—No tax shall be imposed under section 4661(a) on any chromium, cobalt, or nickel which is diverted or recovered in the United States from any solid waste as part of a recycling process (and not as part of the original manufacturing or production process). "(B) EXEMPTION NOT TO APPLY WHILE CORRECTIVE ACTION

UNCOMPLETED.—Subparagraph (A) shall not apply during any period that required corrective action by the taxpayer at the unit at which the recycling occurs is uncompleted. "(C)

REQUIRED CORRECTIVE ACTION.—For

purposes

of

subparagraph (B), required corrective action shall be treated as uncompleted during the period— "(i) beginning on the date that the corrective action is required by the Administrator or an authorized State pursuant to— "(I) a final permit under section 3005 of the Solid Waste Disposal Act or a final order under section 42 USC 6925. 3004 or 3008 of such Act, or 42 USC 6924, "(II) a final order under section 106 of the Com- 6928. prehensive Environmental Response, Compensation, and Liability Act of 1980, and 42 USC 9603. "(ii) ending on the date the Administrator or such State (as the case may be) certifies to the Secretary that such corrective action has been completed. j,

,

"(D) SPECIAL RULE FOR GROUNDWATER TREATMENT.—In the

.^.

case of corrective action requiring groundwater treatment, such action shall be treated as completed as of the close of the 10-year period beginning on the date such action is required if such treatment complies with the permit or order applicable under subparagraph (C)(i) throughout such period. The preceding sentence shall cease to apply begin- Termination ning on the date such treatment ceases to comply with such <iate. permit or order. "(E) SouD WASTE.—For purposes of this paragraph, the term 'solid waste' has the meaning given such term by section 1004 of the Solid Waste Disposal Act, except that 42 USC 6903. such term shall not include any byproduct, coproduct, or other waste from any process of smelting, refining, or otherwise extracting any metal."

(e) EXEMPTION FOR ANIMAL FEED SUBSTANCES.—

(1) IN GENERAL.—Subsection (b) of section 4662 of such Code (relating to exceptions; other special rules) is amended by adding after paragraph (8) the following new paragraph: "(9) SUBSTANCES USED IN THE PRODUCTION OF ANIMAL FEED.—

' '

"(A) IN GENERAL.—In the case of— "(i) nitric acid, "(ii) sulfuric acid, "(iii) ammonia, or "(iv) methane used to produce ammonia.

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 100 STAT. 1764

PUBLIC LAW 99-499—OCT. 17, 1986

^jpj

which is a qualified animal feed substance, no tax shall be imposed under section 4661(a).

26 USC 4661.

" (B) Q U A U F I E D A N I M A L FEED S U B S T A N C E. — For purpOSCS o f

^'

this section, the term 'qualified animal feed substance' s ^ means any substance— "(i) used in a qualified animal feed use by the manufacturer, producer, or importer, . _ "(ii) sold for use by any purchaser in a qualified H animal feed use, or "(iii) sold for resale by any purchaser for use, or i^. i resale for ultimate use, in a qualified animal feed use. "(C) QUALIFIED ANIMAL FEED USE.—The term 'qualified animal feed use' means any use in the manufacture or production of animal feed or animal feed supplements, or of ingredients used in animal feed or animal feed supplements. "(D) TAXATION OF NONQUAUFIED SALE OR USE.—For pur-

K

poses of section 4661(a), if no tax was imposed by such section on the sale or use of any chemical by reason of subparagraph (A), the 1st person who sells or uses such chemical other than in a sale or use described in subparagraph (A) shall be treated as the manufacturer of such chemical." (2) REFUND OR CREDIT FOR SUBSTANCES USED IN THE PRODUCTION OF ANIMAL FEED.—Subsection (d) of section 4662 of such

Ante, p. 1762. '

Code (relating to refunds and credits with respect to the tax on certain chemicals) is amended by adding at the end thereof the following new paragraph:

- ''

"(4) USE IN THE PRODUCTION OF ANIMAL FEED.—Under regula-

"

"?.'

tions prescribed by the Secretary, if— "(A) a tax under section 4661 was paid with respect to '^ nitric acid, sulfuric acid, ammonia, or methane used to 4 ' produce ammonia, without regard to subsection (b)(9), and "(B) any person uses such substance as a qualified animal feed substance, then an amount equal to the excess of the tax so paid over the tax determined with regard to subsection (b)(9) shall be allowed as a credit or refund (without interest) to such person in the same manner as if it were an overpayment of tax imposed by this section." (f) CERTAIN EXCHANGES BY TAXPAYERS NOT TREATED AS SALES.—

^

.

Subsection (c) of section 4662 of such Code (relating to use by manufacturers) is amended to read as follows: "(c)

USE AND CERTAIN EXCHANGES BY MANUFACTURER, ETC.— "(1) USE TREATED AS SALE.—Except as provided in subsections

(b) and (e), if any person manufactures, produces, or imports any taxable chemical and uses such chemical, then such person shall be liable for tax under section 4661 in the same manner as if such chemical were sold by such person. ,

"(2) SPECIAL RULES FOR INVENTORY EXCHANGES.—

"(A) IN GENERAL.—Except as provided in this paragraph, in any case in which a manufacturer, producer, or importer of a taxable chemical exchanges such chemical as part of an inventory exchange with another person— "(i) such exchange shall not be treated as a sale, and

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100 STAT. 1765

"(ii) such other person shall, for purposes of section 4661, be treated as the manufacturer, producer, or importer of such chemical.

^

"(B)

REGISTRATION

REQUIREMENT.—Subparagraph

(A)

shall not apply to any inventory exchange unless— "(i) both parties are registered with the Secretary as manufacturers, producers, or importers of taxable chemicals, and "(ii) the person receiving the taxable chemical has, at such time as the Secretary may prescribe, notified the manufacturer, producer, or importer of such person's registration number and the internal revenue district in which such person is registered. "(C) INVENTORY EXCHANGE.—For purposes of this paragraph, the term 'inventory exchange' means any exchange in which 2 persons exchange property which is, in the hands of each person, property described in section 1221(1)."

''

26 USC 4661. , ^'

j^,

'

(g) SPECIAL RULES RELATING TO HYDROCARBON STREAMS (DONTAINING ORGANIC TAXABLE CHEMICALS.—Subsection (b) of section 4662 of

such Code (relating to exceptions; other special rules) is amended by adding after paragraph (9) the following new paragraph:

Ante, p. 1763.

"(10) HYDROCARBON STREAMS CONTAINING MIXTURES O F ORGANIC TAXABLE CHEMICALS.—

'

"(A) IN GENERAL.—No tax shall be imposed under section 4661(a) on any organic taxable chemical while such chemical is part of an intermediate hydrocarbon stream containing a mixture of organic taxable chemicals. "(B) REMOVAL, ETC., TREATED AS USE.—For purposes of this part, if any organic taxable chemical on which no tax was imposed by reason of subparagraph (A) is isolated, extracted, or otherwise removed from, or ceases to be part of, an intermediate hydrocarbon stream— "(i) such isolation, extraction, removal, or cessation shall be treated as use by the person causing such event, and "(ii) such person shall be treated as the manufacturer of such chemical.

,'"

"(C)

' -

REGISTRATION

REQUIREMENT.—Subparagraph

(A)

shall not apply to any sale of any intermediate hydrocarbon stream unless the registration requirements of clauses (i) and (ii) of subsection (c)(2)(B) are satisfied. "(D) ORGANIC TAXABLE CHEMICAL.—For purposes of this paragraph, the term 'organic taxable chemical' means any taxable chemical which is an organic substance."

(h) EFFECTIVE DATES.—

(1) IN GENERAL.—Except as otherwise provided in this subsection, the amendments made by this section shall take effect on January 1, 1987. J

(2) REPEAL OF TAX ON XYLENE FOR PERIODS BEFORE OCTOBER i,

1985.— (A) REFUND OF TAX PREVIOUSLY IMPOSED.—

.t.ii..; ' •' ' '*

(i) IN GENERAL.—In the case of any tax imposed by section 4661 of the Internal Revenue Code of 1954 on the sale or use of xylene before October 1, 1985, such ^^^ (including interest, additions to tax, and additional amounts) shall not be assessed, and if assessed, the

26 USC 4661

note.

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 100 STAT. 1766

26 USC 4661.

Claims.

PUBLIC LAW 99-499—OCT. 17, 1986 assessment shall be abated, and if collected shall be credited or refunded (with interest) as an overpayment. (ii) CONDITION TO ALLOWANCE.—Clause (i) shall not apply to a sale of xylene unless the person who (but for clause (i)) would be liable for the tax imposed by section 4661 on such sale meets requirements similar to the requirements of paragraph (1) of section 6416(a) of such Code. For purposes of the preceding sentence, subparagraph (A) of section 6416(a)(1) of such Code shall be applied without regard to the material preceding "has not collected". (B) WAIVER OF STATUTE OF LIMITATIONS.—If on the date of the enactment of this Act (or at any time within 1 year after such date of enactment) refund or credit of any overpayment of tax resulting from the application of subparagraph (A) is barred by any law or rule of law, refund or credit of such overpayment shall, nevertheless, be made or allowed if claim therefor is filed before the date 1 year after the date of the enactment of this Act. (C) XYLENE TO INCLUDE ISOMERS.—For purposes of this paragraph, the term "xylene" shall include any isomer of xylene whether or not separated. (3) INVENTORY EXCHANGES.—

26 USC prec. 4611-4612, prec. 4661-4662, prec. 4041, 4611 note. Imports and exports.

26 USC 4661. Imports and exports.

(A) IN GENERAL.—Except as otherwise provided in this paragraph, the amendment made by subsection (f) shall apply as if included in the amendments made by section 211 of the Hazardous Substance Response Revenue Act of 1980. (B) RECIPIENT MUST AGREE TO TREATMENT AS MANUFAC-

TURER.—In the case of any inventory exchange before January 1, 1987, the amendment made by subsection (f) shall apply only if the person receiving the chemical from the manufacturer, producer, or importer in the exchange agrees to be treated as the manufacturer, producer, or importer of such chemical for purposes of subchapter B of chapter 38 of the Internal Revenue Code of 1954. (C) EXCEPTION WHERE MANUFACTURER PAID TAX.—In the

case of any inventory exchange before January 1, 1987, the amendment made by subsection (f) shall not apply if the manufacturer, producer, or importer treated such exchange as a sale for purposes of section 4661 of such Code and paid the tax imposed by such section. (D) REGISTRATION REQUIREMENTS.—Section 4662(c)(2)(B) of

such Code (as added by subsection (f)) shall apply to exchanges made after December 31, 1986. (4) EXPORTS OF TAXABLE SUBSTANCES.—Subclause (II) of section Ante, p. 1762.

4662(e)(2)(A)(ii) of such Code (as added by this section) shall not apply to the export of any taxable substance (as defined in section 4672(a) of such Code) before January 1, 1989. (5) SALES OF INTERMEDIATE HYDROCARBON STREAMS.—

(A) IN GENERAL.—Except as otherwise provided in this paragraph, the amendment made by subsection (g) shall apply as if included in the amendments made by section 211 of the Hazardous Substances Response Revenue Act of 1980. (B) PURCHASER MUST AGREE TO TREATMENT AS MANUFAC-

TURER.—In the case of any sale before January 1, 1987, of any intermediate hydrocarbon stream, the amendment made by subsection (g) shall apply only if the purchaser

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100 STAT. 1767

agrees to be treated as the manufacturer, producer, or importer for purposes of subchapter B of chapter 38 of such Code. (C) EXCEPTION WHERE MANUFACTURER PAID TAX.—In the

'^?

case of any sale before January 1, 1987, of any intermediate hydrocarbon stream, the amendment made by subsection (g) shall not apply if the manufacturer, producer, or importer of such stream paid the tgix imposed by section 4661 with respect to such sale on all taxable chemicals contained in such stream.

26 USC prec. 4611-4612, prec. 4661-4662, prec. 4041, 4611 note. Imports and exports.

(D) REGISTRATION REQUIREMENTS.—Section 4662(b)(10XC)

 * f

of such Code (as added by subsection (g)) shall apply to exchanges made after December 31, 1986. SEC. 514. REPEAL OF POST-CLOSURE TAX AND TRUST FUND. (a) REPEAL OF TAX.—

(1) Subchapter C of chapter 38 of the Internal Revenue Code 26 USC 4681, of 1986 (relating to tax on hazardous wastes) is hereby repealed. 4682. (2) The table of subchapters for such chapter 38 is amended by striking out the item relatihg to subchapter C. (b) REPEAL OF TRUST FUND.—Section 232 of the Hazardous Sub- 42 USC 9641. stance Response Revenue Act of 1980 is hereby repealed. (c) EFFECTIVE DATE.—

(1) IN GENERAL.—The amendments made by this section shall take effect on October 1, 1983, (2) WAIVER OF STATUTE OF LIMITATIONS.—If on the date of the enactment of this Act (or at any time within 1 year after such date of enactment) refund or credit of any overpayment of tax resulting from the application of this section is barred by any law or rule of law, refund or credit of such overpayment shall, nevertheless, be made or allowed if claim therefor is filed before the date 1 year after the date of the enactment of this Act.

SEC. 515. TAX ON CERTAIN IMPORTED FROM TAXABLE CHEMICALS.

SUBSTANCES

26 USC 4681 note. Claims.

DERIVED

(a) GENERAL RULE.—Chapter 38 of the Internal Revenue Code of 1986 is amended by adding after subchapter B the following new subchapter: "SUBCHAPTER C. Tax on O r t a i n Imported Substances. "Sec. 4671. Imposition of tax. "Sec. 4672. Definitions and special rules. "SEC. 4671. IMPOSITION OF TAX.

26 USC 4671.

"(a) GENERAL RULE.—There is hereby imposed a tax on any taxable substance sold or used by the importer thereof.

Imports and exports.

"(b) AMOUNT OF TAX.—

"(1) IN GENERAL.—Except as provided in paragraph (2), the amount of the tax imposed by subsection (a) with respect to any taxable substance shall be the amount of the tax which would have been imposed by section 4661 on the taxable chemicals used as materials in the manufacture or production of such substance if such taxable chemicals had been sold in the United States for use in the manufacture or production of such taxable substance. "(2) RATE WHERE IMPORTER DOES NOT FURNISH INFORMATION TO

SECRETARY.—If the importer does not furnish to the Secretary (at such time and in such manner as the Secretary shall pre-

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 100 STAT. 1768

f j. Jo

PUBLIC LAW 99-499—OCT. 17, 1986

scribe) sufficient information to determine under paragraph (1) the amount of the tax imposed by subsection (a) on any taxable ^ substance, the amount of the tax imposed on such taxable ^j^ substance shall be 5 percent of the appraised value of such ' substance as of the time such substance was entered into the United States for consumption, use, or warehousing. "(3) AUTHORITY TO PRESCRIBE RATE IN LIEU OF PARAGRAPH (2)

RATE.—The Secretary may prescribe for each taxable substance a tax which, if prescribed, shall apply in lieu of the tax specified in paragraph (2) with respect to such substance. The tax prescribed by the Secretary shall be equal to the amount of tax which would be imposed by subsection (a) with respect to the taxable substance if such substance were produced using the predominant method of production of such substance. "(c) EXEMPTIONS FOR SUBSTANCES TAXED UNDER SECTIONS 4611

AND 4661.—No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4611 or 4661.

26 USC 4611, 4661.

"(d) TAX-FREE SALES, ETC. FOR SUBSTANCES USED AS CERTAIN FUELS OR IN THE PRODUCTION OF FERTILIZER OR ANIMAL FEED.—Rules

,,

-i - '
 * v

26 USC 4672.

similar to the following rules shall apply for purposes of applying this section with respect to taxable substances used or sold for use as described in such rules: "(1) Paragraphs (2), (5), and (9) of section 4662(b) (relating to tax-free sales of chemicals used as fuel or in the production of fertilizer or animal feed). "(2) Paragraphs (2), (3), and (4) of section 4662(d) (relating to refund or credit of tax on certain chemicals used as fuel or in the production of fertilizer or animal feed). "(e) TERMINATION.—No tax shall be imposed under this section during any period during which no tax is imposed under section 4611(a). "SEC. 4672. DEFINITIONS AND SPECIAL RILES.

'

"(a) TAXABLE SUBSTANCE.—For purposes of this subchapter— "(1) IN GENERAL.—The term 'taxable substance' means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter. "(2) DETERMINATION OF SUBSTANCES ON LIST.—A substance

shall be listed under paragraph (1) if— "(A) the substance is contained in the list under para'\j K graph (3), or J „, "(B) the Secretary determines, in consultation with the 'J',\ ^^ ^ ^ Administrator of the Environmental Protection Agency and the Commissioner of Customs, that taxable chemicals con> stitute more than 50 percent of the weight of the materials used to produce such substance (determined on the basis of the predominant method of production). "(3) I N I T I A L LIST OF TAXABLE S U B S T A N C E S. —

Cumene Styrene Ammonium nitrate Nickel oxide Isopropyl alcohol

Methylene chloride Polypropylene Propylene glycol Formaldehyde Acetone

.

•' ^

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Page:United States Statutes at Large Volume 100 Part 2.djvu/667

 PUBLIC LAW 99-499—OCT. 17, 1986 >.

"

-., • ,jj, " j.» O

Ethylene glycol Vinyl chloride Polyethylene resins, total Polybutadiene Styrene-butadiene, latex Styrene-butadiene, snpf Synthetic rubber, not containing fillers Urea Ferronickel Ferrochromium nov 3 pet Ferrochrome ov 3 pet. carbon Unwrrought nickel Nickel waste and scrap Wrought nickel rods and wire Nickel powders Phenolic resins Polyvinylchloride resins Polystyrene resins and copolymers Ethyl alcohol for nonbeverage use Ethylbenzene

100 STAT. 1769

Acrylonitrile Methanol Propylene oxide Polypropylene resins Ethylene oxide Ethylene dichloride Cyclohexane \

vs

Isophthalic acid Maleic anhydride Phthalic anhydride Ethyl methyl ketone Chloroform p. Carbon tetrachloride Chromic acid Hydrogen peroxide Polystyrene homopolymer resins Melamine Acrylic and methacrylic acid resins Vinyl resins Vinyl resins, NSPF.

•-•^ '•^' ';

x; -

"(4) MODIFICATIONS TO UST.—

J

"(A) IN GENERAL.—The Secretary may add substances to or remove substances from the list under paragraph (3) (including items listed by reason of paragraph (2)) as necessary to carry out the purposes of this subchapter. "(B)

AUTHORITY TO ADD SUBSTANCES TO LIST BASED ON

VALUE.—The Secretary may, to the extent necessary to carry out the purposes of this subchapter, add any substance to the list under paragraph (3) if such substance would be described in paragraph (2)(B) if 'value' were substituted for 'weight' therein. "(b) OTHER DEFINITIONS.—For purposes of this subchapter— f5 "(1) IMPORTER.—The term 'importer' means the person entering the taxable substance for consumption, use, or warehousing. "(2) TAXABLE CHEMICALS; UNITED STATES.—The terms 'taxable chemical' and 'United States' have the respective meanings given such terms by section 4662(a). 26 USC 4662. "(c) DISPOSITION OF REVENUES FROM PUERTO RICO AND THE VIRGIN

ISLANDS.—The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671." (b) CLERICAL AMENDMENT.—The table of subchapters for chapter 38 of such Code is amended by adding after the item relating to subchapter B the following new item: "SUBCHAPTER C. Tax on certain imported substances." EFFECTIVE DATE.—The amendments made by this

(c) take effect on January 1, 1989. (d) STUDY.—

section shall

26 USC 4671 note. 26 USC 4671

(1) IN GENERAL.—The Secretary of the Treasury or his dele- note. V gate shall conduct a study of issues relating to the implementation of— li,., (A) the tax imposed by the section 4671 of the Internal Revenue Code of 1986 (as added by this section), and (B) the credit for exports of taxable substances under <section 4661(e)(2)(A)(iiXII) of such Code. In conducting such study, the Secretary of the Treasury or his delegate shall consult with the Environmental Protection Agency and the International Trade (Commission. (2) REPORT.—The report of the study under paragraph (1) shall be submitted not later than January 1, 1988, to the Committee

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text:
Page:United States Statutes at Large Volume 100 Part 2.djvu/668

 100 STAT. 1770

PUBLIC LAW 99-499—OCT. 17, 1986 on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.

SEC. 516. ENVIRONMENTAL TAX.

(a) IN GENERAL.—Subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to income taxes) is amended by adding at the end thereof the following new part:

"PART VII—ENVIRONMENTAL TAX "Sec. 59A. Environmental tax. 26 USC 59A.

"SEC. 59A. ENVIRONMENTAL TAX.

Corporations.

"(a) IMPOSITION OF TAX.—In the case of a corporation, there is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to 0.12 percent of the excess of— "(1) the modified alternative minimum taxable income of such corporation for the taxable year, over "(2) $2,000,000. "(h) MODIFIED ALTERNATIVE MINIMUM TAXABLE INCOME.—For

purposes of this section, the term 'modified alternative minimum taxable income' means alternative minimum taxable income (as defined in section 55(b)(2)) but determined without regard to— "(1) the alternative tax net operating loss deduction (as defined in section 56(d)), and "(2) the deduction allowed under section 164(a)(5). "(c) SPECIAL RULES.— "(1) SHORT TAXABLE YEARS.—The

1

application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary. "(2) SECTION 1 5 NOT TO APPLY.—Section 15 shall not apply to the tax imposed by this section.

"(d) APPLICATION OF TAX.—

Effective date. j= J

"(1) IN GENERAL.—The tax imposed by this section shall apply to taxable years beginning after December 31, 1986, and before January 1, 1992. "(2) EARLIER TERMINATION.—The tax imposed by this section shall not apply to taxable years— "(A) beginning during a calendar year during which no tax is imposed under section 4611(a) by reason of paragraph (2) of section 4611(e), and "(B) beginning after the calendar year which includes the termination date under paragraph (3) of section 4611(e)." (b) TECHNICAL AMENDMENTS.— (1) N o CREDITS ALLOWED AGAINST TAX.—

-

,,i.fi.

(A) Paragraph (2) of section 26(b) of such Code, as amended by the Tax Reform Act of 1986, is amended by redesignating subparagraphs (B) through (J) as subparagraphs (C) through (K), respectively, and by inserting after subparagraph (A) the following new subparagraph: "(B) section 59A (relating to environmental tax),". (B) Paragraph (3) of section 936(a) of such Code, as so amended, is amended by redesignating subparagraphs (A), (B), and (C) as subparagraphs (B), (C), and (D), respectively, and by inserting before subparagraph (B) (as so redesignated) the following new subparagraph: "(A) section 59A (relating to environmental tax),".

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Page:United States Statutes at Large Volume 100 Part 2.djvu/669

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1771

(2) TAX TO BE DEDUCTIBLE FOR INCOME TAX PURPOSES.—

(A) Subsection (a) of section 164 of such Code (relating to 26 USC 164. deduction for taxes), as so amended, is amended by inserting after paragraph (4) the following new paragraph: "(5) The environmental tax imposed by section 59A." Ante, p. 1770. (B) Subsection (a) of section 275 of such Code is amended by adding at the end thereof the following new sentence: "Paragraph (1) shall not apply to the tax imposed by section 59A." (3)

LIMITATION

IN

CASE OF CONTROLLED CORPORATIONS.—

Subsection (a) of section 1561 of such Code (relating to limitations on certain multiple tax benefits in the case of certain controlled corporations), as amended by the Tax Reform Act of 1986, is amended— (A) by striking out "and" at the end of paragraph (2), by striking out the period at the end of paragraph (3) and inserting in lieu thereof ", and", and by inserting after paragraph (3) the following new paragraph: "(4) one $2,000,000 amount for purposes of computing the tax imposed by section 59A.", and (B) by striking out "(and the amount specified in paragraph (3))" and inserting in lieu thereof ", the amount specified in paragraph (3), and the amount specified in paragraph (4)".

''

(4) AMENDMENTS TO ESTIMATED TAX PROVISIONS.— (A) TAX LIABILITY MUST BE ESTIMATED.—

(i) Paragraph (1) of section 6154(c) of such Code, as so amended, is amended by striking out "and" at the end of subparagraph (A), by striking out "over" at the end ^ of subparagraph (B) and inserting in lieu thereof f "and", and by adding at the end thereof the following new subparagraph: "(C) the environmental tax imposed by section 59A, over". (ii) Subsection (a) of section 6154 of such Code is amended by striking out "section 11" and inserting "section 11, 59A,". (C) CONFORMING AMENDMENT TO OVERPAYMENT OF ESTIMATED TAX.—Subparagraph (A) of section 6425(c)(l) of such

Code, as amended by the Tax Reform Act of 1986, is amended by striking out "plus" at the end of clause (i), by striking out "over" at the end of clause (ii) and inserting in lieu thereof "plus", and by adding at the end thereof the following new clause: "(iii) the tax imposed by section 59A, over". (D) CONFORMING AMENDMENT TO PENALTY FOR FAILURE TO PAY ESTIMATED TAX.—Paragraph (1) of section 6655(f) of such

Code (defining tax), as so amended, is amended by striking out "plus" at the end of subparagraph (A), by striking out "over" at the end of subparagraph (B) and inserting in lieu thereof "plus", and by adding at the end thereof the following new subparagraph: "(C) the tax imposed by section 59A, over". (5) CLERICAL AMENDMENT.—The table of parts for subchapter A of chapter 1 of such Code is amended by adding at the end thereof the following new item: "Part VII. Environmental tax."

 * i

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text:
Page:United States Statutes at Large Volume 100 Part 2.djvu/670

 100 STAT. 1772

PUBLIC LAW 99-499—OCT. 17, 1986

26 USC 26 note. (c) EFFECTIVE DATE.—The amendments made by this section shall , apply to taxable years beginning after December 31, 1986. SEC. 517. HAZARDOUS SUBSTANCE SUPERFUND. .;;Ti V;: j. (a) IN GENERAL.—Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to establishment of trust funds) is amended by adding after section 9506 the following new section; 26 USC 9507. "SEC. 9507. HAZARDOUS SUBSTANCE SUPERFUND. "(a) CREATION OF TRUST FUND.—There is established in the Treasury of the United States a trust fund to be known as the 'Hazardous Substance Superfund' (hereinafter in this section referred to as the 'Superfund'), consisting of such amounts as may be— "(1) appropriated to the Superfund as provided in this section, "(2) appropriated to the Superfund pursuant to section 517(b) Infra. of the Superfund Revenue Act of 1986, or "(3) credited to the Superfund as provided in section 9602(b). "0)) TRANSFERS TO SUPERFUND.—There are hereby appropriated to the Superfund amounts equivalent to— Ante, p. 1770. "(1) the taxes received in the Treasury under section 59A, 4611, 4661, or 4671 (relating to environmental tgixes), "(2) amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and 42 USC 9601 Liability Act of 1980 (hereinafter in this section referred to as note. 'CERCLA'), "(3) all moneys recovered or collected under section 33 USC 1321. 31 l(b)(6)(B) of the Clean Water Act, 42 USC 9601. "(4) penalties assessed under title I of CERCLA, and 42 USC 9607. "(5) punitive damages under section 107(c)(3) of CERCLA. "(c) EXPENDITURES FROM SUPERFUND.—

Ante, p. 1642.

Waste disposal.

42 USC 6925.

"(1) IN GENERAL.—Amounts in the Superfund shall be available, as provided in appropriation Acts, only for purposes of making expenditures— ' " ^ "(A) to carry out the purposes of— "(i) paragraphs (1), (2), (5), and (6) of section 111(a) of "' "' "^ CERCLA as in effect on the date of the enactment of ^ ^^'^ ' the Superfund Amendments and Reauthorization Act of 1986, •'"'- »^ "(ii) section 111(c) of CERCLA (as so in effect), other —; than paragraphs (1) and (2) thereof, and -' "(iii) section 11 Km) of CERCLA (as so in effect), or 3 "(B) hereafter authorized by a law which does not auc w> thorize the expenditure out of the Superfund for a general purpose not covered by subparagraph (A) (as so in effect). "(2) EXCEPTION FOR CERTAIN TRANSFERS, ETC., OF HAZARDOUS

SUBSTANCES.—No amount in the Superfund or derived from the or Superfund shall be available or used for the transfer or disposal of hazardous waste carried out pursuant to a cooperative agreement between the Administrator of the Environmental Protection Agency and a State if the following conditions apply—
 * 5

? "(A) the transfer or disposal, if made on December 13, Atf'i 1985, would not comply with a State or local requirement, "(B) the transfer is to a facility for which a final permit under section 3005(a) of the Solid Waste Disposal Act was 3. ' •; issued after January 1, 1983, and before November 1, 1984,

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Page:United States Statutes at Large Volume 100 Part 2.djvu/671

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1773

"(C) the transfer is from a facility identified as the McColl Site in Fullerton, California.

California.

"(d) AUTHORITY TO BORROW.—

"(1) IN GENERAL.—There are authorized to be appropriated to the Superfund, as repayable advances, such sums as may be necessary to carry out the purposes of the Superfund. j.j "(2) LIMITATION ON AGGREGATE ADVANCES.—The maximum aggregate amount of repayable advances to the Superfund which is outstanding at any one time shall not exceed an %, amount equal to the amount which the Secretary estimates will be equal to the sum of the amounts appropriated to the gi Superfund under subsection (b)(1) during the following 24 fg months.

Appropriation authorization.

"(3) REPAYMENT OF ADVANCES.—

,;... jj,g

••'' ' <•'., f >>

i^. '

"(A) IN GENERAL.—Advances made to the Superfund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in the Superfund. "(B) FINAL REPAYMENT.—No advance shall be made to the Superfund after December 31, 1991, and all advances to such Fund shall be repaid on or before such date. "(C) RATE OF INTEREST.—Interest on advances made to the Superfund shall be at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding and shall be compounded annually.

"(e) LIABILITY OF UNITED STATES LIMITED TO AMOUNT IN TRUST FUND.— "(1) GENERAL RULE.—Any claim filed against the Superfund

J '

may be paid only out of the Superfund. "(2)

COORDINATION

WITH

OTHER

PROVISIONS.—Nothing

Claims.

in

CERCLA or the Superfund Amendments and Reauthorization 42 USC 9601 ':\, Act of 1986 (or in any amendment made by either of such Acts) note. shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Superfund. "(3) ORDER IN WHICH UNPAID CLAIMS ARE TO BE PAID.—If at any

'

time the Superfund has insufficient funds to pay all of the claims payable out of the Superfund at such time, such claims £ shall, to the extent permitted under paragraph (1), be paid in 1 full in the order in which they were finally determined." (b) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be 26 USC 9507 appropriated, out of any money in the Treasury not otherwise note. appropriated, to the Hazardous Substance Superfund for fiscal year— (1) 1987, $250,000,000, >. (2) 1988, $250,000,000, • (3) 1989, $250,000,000, (4) 1990, $250,000,000, and (5) 1991, $250,000,000, plus for each fiscal year an amount equal to so much of the aggregate amount authorized to be appropriated under this subsec-

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Page:United States Statutes at Large Volume 100 Part 2.djvu/672

 100 STAT. 1774

PUBLIC LAW 99-499—OCT. 17, 1986

tion (and paragraph (2) of section 221(b) of the Hazardous Substance Response Act of 1980, as in effect before its repeal) as has not been appropriated before the beginning of the fiscal year involved.

42 USC 9631.

(c) CONFORMING AMENDMENTS.—

42 USC 9631-9633.

(1) Subtitle B of the Hazardous Substance Response Revenue Act of 1980 (relating to establishment of Hazardous Substance "'* Response Trust Fund), as amended by section 204 of this Act, is hereby repealed. (2) Paragraph (11) of section 101 of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 is amended to read as follows: "(11) The term 'Fund' or 'Trust Fund' means the Hazardous Substance Superfund established by section 9507 of the Internal Revenue Code of 1986." (d) CLERICAL AMENDMENT.—The table of sections for subchapter A of chapter 98 of such Code is amended by adding after the item relating to section 9506 the following new item:

42 USC 9601.

26 USC 9507.

"Sec. 9507. Hazardous Substance Superfund." (e) EFFECTIVE DATE.—

26 USC 9507 note.

(1) IN GENERAL.—The amendments made by this section shall take effect on January 1, 1987. (2)

SUPERFUND TREATED AS CONTINUATION OF OLD TRUST

• FUND.—The Hazardous Substance Superfund established by the • amendments made by this section shall be treated for all purposes of law as a continuation of the Hazardous Substance Response Trust Fund established by section 221 of the Hazardous Substance Response Revenue Act of 1980. Any reference in any law to the Hazardous Substance Response Trust Fund established by such section 221 shall be deemed to include (wherever appropriate) a reference to the Hazardous Substance Superfund established by the amendments made by this section.

42 USC 9631.

PART II—LEAKING UNDERGROUND STORAGE TANK TRUST FUND AND ITS REVENUE SOURCES !'

SEC. 521. A D D I T I O N A L TAXES ON GASOLINE, DIESEL FUEL, SPECIAL MOTOR FUELS, FUELS USED IN AVIATION, AND FUELS USED IN COMMERCIAL TRANSPORTATION ON INLAND WATERWAYS. (a) GENERAL RULE.— (1) GASOLINE.— (A) GASOLINE TAX BEFORE AMENDMENT BY TAX REFORM ACT OF 1986.—

26 USC 4081.

(i) IN GENERAL.—Section 4081 of the Internal Revenue Code of 1986 (relating to imposition of tax on gasoline), as in effect on the day before the date of the enactment of the Tax Reform Act of 1986, is amended by striking out subsections (a) and (b) and inserting in lieu thereof the following: "(a) IN GENERAL.—There is hereby imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax at the rate specified in subsection (b). "(b) RATE OF TAX.—

"(1) IN GENERAL.—The rate of the tax imposed by this section is the sum of— "(A) the Highway Trust Fund financing rate, and

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Page:United States Statutes at Large Volume 100 Part 2.djvu/673

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1775

r

"(B) the Leaking Underground Storage Tank Trust Fund financing rate. "(2) RATES.—For purposes of paragraph (1)— f? "(A) the Highway Trust Fund financing rate is 9 cents a gallon, and "(B) the Leaking Underground Storage Tank Trust Fund u; financing rate is 0.1 cents a gallon." (ii) TERMINATION.—Section 4081 of such Code, as so in i 1 effect, is amended by adding at the end thereof the following new subsection:

Ante, p. 1774.

"(d) TERMINATION.— "(1) HIGHWAY TRUST FUND FINANCING RATE.—On and after

October 1, 1988, the Highway Trust Fund financing rate under subsection (b)(2)(A) shall not apply. "(2)

LEAKING

UNDERGROUND

STORAGE TANK

TRUST

FUND

FINANCING R A T E. —

"(A) IN GENERAL.—The Leaking Underground Storage Tank Trust Fund financing rate under subsection (b)(2)(B) shall not apply after the earlier of— "(i) December 31, 1991, or "(ii) the last day of the termination month. "(B) TERMINATION MONTH.—For purposes of subpara-

graph (A), the termination month is the 1st month as of the close of which the Secretary estimates that the net revenues from the taxes imposed by this section (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under subsection (b)(2)(B)), section 4041(d), and section 4042 (to the extent attributable to Post, p. 1776. the Leaking Underground Storage Tank Trust Fund financing rate under section 4042(b)) are at least $500,000,000. Post, p. 1777. "(C) NET REVENUES.—For purposes of subparagraph (B), the term 'net revenues' means the excess of gross revenues over amounts payable by reason of section 9508(c)(2) (relating to transfer from Leaking Underground Storage Tank Trust Fund for certain repayments and credits)." (iii) TECHNICAL AMENDMENTS.—Subsection (c) of section 4081 of such Code, as so in effect, is amended— (I) by striking out "subsection (a)" in paragraph (1) and inserting in lieu thereof "subsection (b)", and (II) by striking out "a rate" in paragraph (2) and inserting in lieu thereof "a Highway Trust Fund financing rate". (B) GASOLINE TAX AS AMENDED BY TAX REFORM ACT OF 1986.—

f*v'

(i) IN GENERAL.—Subsections (a) and (b) of section 4081 of the Internal Revenue Code of 1986 (relating to imposition of tax on gasoline), as amended by the Tax Reform Act of 1986, are each amended by striking out "of 9 cents a gallon" and inserting in lieu thereof "at the rate specified in subsection (d)". (ii) INCREASE IN TAX.—Section 4081 of such Code, as amended by the Tax Reform Act of 1986, is amended by striking out subsection (d) and inserting in lieu thereof the following new subsections:

"(d) RATE OF TAX.—

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text:
Page:United States Statutes at Large Volume 100 Part 2.djvu/674

 100 STAT. 1776

PUBLIC LAW 99-499—OCT. 17, 1986

hri:

-

"(1) IN GENERAL.—The r a t e of the tax imposed by this section is the sum of— "(A) the Highway Trust F u n d financing r a t e, and "(B) the Leaking Under g r o u n d Storage T a n k T r u s t F u n d financing rate. L*' "(2) RATES.—For purposes of paragraph (1)— "(A) the Highway T r u s t F u n d financing r a t e is 9 cents a au;-^ gallon, and "(B) the Leaking Under g r o u n d Storage T a n k T r u s t F u n d financing r a t e is 0.1 cents a gallon. "(e) TERMINATION. — "(1) H I G H W A Y TRUST F U N D F I N A N C I N G RATE.—On and

after

- October 1, 1988, the Highway T r u s t F u n d financing r a t e under subsection (d)(2)(A) shall not apply. 0

"(2) L E A K I N G UNDERGROUND FINANCING RATE.—

^ i' ' '

STORAGE

TRUST

FUND

"(A) IN GENERAL.—The Leaking Under g r o u n d Storage T a n k Trust F u n d financing r a t e under subsection (d)(2)(B) shall not apply after the earlier of— "(i) December 31, 1991, or "(ii) the last day of the termination month. "(B) TERMINATION M O N T H. — For

- f '••' ->'• • '>• .?;' • Infra; 26 USC 4042. Post, p. 1777. ''

TANK

•

purposes

of

subpara-

g r a p h (A), the termination month is the 1st month a s of the close of which the Secretary estimates that the n e t revenues from the taxes imposed by this section (to the extent a t t r i b u t a b l e to the Leaking Under g r o u n d Storage T a n k T r u s t F u n d financing r a t e under subsection (d)(2)(B)), section 4041(d), and section 4042 (to the e x t e n t a t t r i b u t a b l e to the Leaking Under g r o u n d Storage T a n k T r u s t F u n d financing r a t e under section 4042(b)) a r e a t least $500,000,000. "(C) N E T REVENUES.—For purposes of subparagraph (B), the term ' n e t revenues' means the excess of gross revenues over a m o u n t s payable by reason of section 9508(c)(2) (relating to transfer from Leaking Under g r o u n d Storage T a n k T r u s t F u n d for certain r e payments and credits)." (iii) T E C H N I C A L AMENDMENTS.—Subsection (c) of sec-

• •'^'

tion 4081 of such Code, a s amended by the Tax Reform Act of 1986, is amended— (I) by striking o u t "subsection (a)" in paragraph (1) and inserting in lieu thereof "subsection (d)", ' ! and '•'- • (II) by striking out " a r a t e " in paragraph (2) and inserting in lieu thereof " a Highway T r u s t F u n d ' financing rate". (2) DIESEL A N D SPECIAL MOTOR FUELS; FUELS USED I N AVIA-

i > TION.—Section 4041 of such Code (relating to tax on special fuels) is amended by redesignating subsection (d) a s subsection (e) and by inserting after subsection (c) the following n e w subsection: "(d) ADDITIONAL T A X E S TO F U N D L E A K I N G U N D E R G R O U N D STORAGE TANK TRUST F U N D. — "(1) LIQUIDS OTHER THAN GASOLINE, ETC., USED I N MOTOR VE-

V" j

HiCLES, MOTORBOATS, OR TRAINS.—In addition to the taxes imposed by subsection (a), the r e is hereby imposed a tax of 0.1 cents a gallon on benzol, benzene, n a p h t h a, casing head and n a t u r a l gasoline, or any other liquid (other than kerosene, gas

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Page:United States Statutes at Large Volume 100 Part 2.djvu/675

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1777

r

oil, liquefied petroleum gas, or fuel oil, or any product taxable under section 4081)— 26 USC 4081. "(A) sold by any person to an owner, lessee, or other operator of a motor vehicle, motorboat, or train for use as a fuel in such motor vehicle, motorboat, or train, or "(B) used by any person as a fuel in a motor vehicle, r '• I motorboat, or train unless there was a taxable sale of such liquid under subparagraph (A). "(2) LIQUIDS USED IN AVIATION.—In addition to the taxes imposed by subsection (c) and section 4081, there is hereby imposed a tax of 0.1 cents a gallon on any liquid— '•^^ "(A) sold by any person to an owner, lessee, or other operator of an aircraft for use as a fuel in such aircraft, or '^' ' "(B) used by any person as a fuel in an aircraft unless ' ^' ^ there was a taxable sale of such liquid under subparagraph (A). The tax imposed by this paragraph shall not apply to any product tsixable under section 4081 which is used as a fuel in an aircraft other than in noncommercial aviation. j^ "(3) TERMINATION.—The taxes imposed by this subsection shall not apply during any period during which the Leaking section 4081 does not apply." •
 * Underground Storage Tank Trust Fund financing rate under

(3) FUEL USED IN COMMERCIAL TRANSPORTATION ON INLAND

WATERWAYS.—Subsection (b) of section 4042 of such C!ode (relating to amount of tax on fuel used in commercial transportation on inland waterways) is amended to read as follows: "(b) AMOUNT OF TAX.—

\)

f ,

r

"(1) IN GENERAL.—The rate of the tax imposed by subsection (a) is the sum of— "(A) the Inland Waterways Trust Fund financing rate, and "(B) the Leaking Underground Storage Tank Trust Fund financing rate. "(2) RATES.—For purposes of paragraph (1)— "(A) the Inland Waterways Trust Fund financing rate is 10 cents a gallon, and "(B) the Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cents a gallon. "(3) EXCEPTION FOR FUEL TAXED UNDER SECTION 4041(d).—The Leaking Underground Storage Tank Trust Fund financing rate under paragraph (2)(B) shall not apply to the use of any fuel if tax under section 4041(d) was imposed on the sale of such fuel or is imposed on such use.

Ante, p. 1776.

"(4) TERMINATION OF LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE.—The Leaking Underground Stor-

age Tank Trust Fund financing rate under paragraph (2)(B) shall not apply during any period during which the Leaking Underground Storage Tank Trust Fund financing rate under section 4081 does not apply."

(b) ADDITIONAL TAXES NOT TRANSFERRED TO HIGHWAY TRUST FUND, AIRPORT AND AIRWAY TRUST FUND, AND INLAND WATERWAYS TRUST FUND.— (1) HIGHWAY TRUST FUND.—

(A) IN GENERAL.—Subsection (b) of section 9503 of such Code (relating to transfer to Highway Trust Fund of

fe

'

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Page:United States Statutes at Large Volume 100 Part 2.djvu/676

 100 STAT. 1778

PUBLIC LAW 99-499—OCT. 17, 1986 amounts equivalent to certain taxes) is amended by adding at the end thereof the following new paragraph:

'

"(4) CERTAIN ADDITIONAL TAXES NOT TRANSFERRED TO HIGHWAY

Ante, p. 1776. 26 USC 4081.

TRUST FUND.—For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by section 4041(d) and so much of the taxes imposed by section 4081 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate." (B) CONFORMING AMENDMENT.—Subparagraph (D) of section 9503(c)(4) of such Code (defining motorboat fuel taxes) is amended by striking out "section 4081" and inserting in lieu thereof "section 4081 (to the extent attributable to the Highway Trust Fund financing rate)". (2) AIRPORT AND AIRWAY TRUST FUND.—Subsection (b) of section 9502 of such Code (relating to transfer to Airport and Airway Trust Fund of amounts equivalent to certain taxes) is ,, amended— (A) by striking out "subsections (c) and (d) of section 4041" in paragraph (1) and inserting in lieu thereof "subsections (c) and (e) of section 4041", and (B) by striking out "section 4081" in paragraph (2) and inserting in lieu thereof "section 4081 (to the extent attributable to the Highway Trust Fund financing rate)". (3) INLAND WATERWAYS TRUST FUND.—Paragraph (1) of section 9506(b) of such Code is amended by adding at the end thereof the following new sentence: "The preceding sentence shall ' apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b)." (c) REPAYMENTS FOR GASOLINE USED ON FARMS, ETC.— (1) GASOLINE USED ON FARMS.—Subsection (h) of

section 6420 of such Code (relating to termination) is amended by striking out "This section" and inserting in lieu thereof "Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section". (2) GASOLINE USED FOR CERTAIN NONHIGHWAY PURPOSES OR BY LOCAL T R A N S I T SYSTEMS.— (A) TERMINATION NOT TO APPLY TO ADDITIONAL o.i CENT

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TAX.—Subsection (h) of section 6421 of such Code (relating to effective date), as in effect on the day before the date of the enactment of the Tax Reform Act of 1986, is amended by striking out "This section" and inserting in lieu thereof "Except with respect to taxes imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate, this section". (B) REPAYMENT OF ADDITIONAL TAX FOR OFF-HIGHWAY BUSINESS USE TO APPLY ONLY TO CERTAIN VESSELS.—Subsection (e)

of section 6421 of such Code, as so in effect, is amended by adding at the end thereof the following new paragraph: "(4) SECTION NOT TO APPLY TO CERTAIN OFF-HIGHWAY BUSINESS U S E S W I T H R E S P E C T TO THE T A X I M P O S E D BY S E C T I O N 4081 A T THE

LEAKING U N D E R G R O U N D STORAGE TANK TRUST FUND FINANCING

Fish and fishing. I:

RATE.—This section shall not apply with respect to the tax imposed by section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate on gasoline used in any offhighway business use other than use in a vessel employed in the fisheries or in the whaling business."

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