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Code · BILL · 119th Congress · H.R. 5686 (Introduced in House) — To amend the Internal Revenue Code of 1986 to allow a credit against tax for expenses relating to the purchase of bat... · Sec. 3

Sec. 3. Imposition of tax on sales of batteries

98 words·~1 min read·/bill/119/hr/5686/ih/section-3·

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Chapter 32 of the Internal Revenue Code of 1986 is amended by inserting after subchapter D the following new subchapter: Sec. 4191. Battery tax. There is hereby imposed on the sale of any battery by the manufacturer, producer, or importer a tax equal to 5 percent of the price for which so sold. . The table of subchapters for chapter 32 of such Code is amended by inserting after the item relating to subchapter D the following new item: Subchapter E—Other Items . The amendments made by this section shall apply to sales made after December 31, 2025.
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