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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. 4

Sec. 4. Lithium Battery Buy-back Trust Fund

172 words·~1 min read·/bill/119/hr/5686/ih/section-4·

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Subchapter A of Chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: There is hereby established in the Treasury of the United States a trust fund to be known as the Lithium Battery Buy-Back Trust Fund , consisting of such amounts as may be appropriated to such Trust Fund as provided in this section. There are hereby appropriated to the Lithium Battery Buy-Back Trust Fund amounts equivalent to the taxes received in the Treasury under section 4191.
Amounts in the Lithium Battery Buy-Back Trust Fund shall be available, without further appropriation, to the Secretary of Energy to carry out the National Battery Recycling Program described in section 5 of the Battery Fire Prevention Act. . The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: 9512. Lithium Battery Buy-Back Trust Fund. . The amendments made by this section shall apply to taxes received after December 31, 2025.
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