[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6454 Introduced in House (IH)]

<DOC>






118th CONGRESS
  1st Session
                                H. R. 6454

 To amend the Internal Revenue Code of 1986 to repeal the excise taxes 
              on taxable chemicals and taxable substances.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 17, 2023

   Ms. Van Duyne (for herself, Mrs. Miller of West Virginia, and Mr. 
    Carey) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to repeal the excise taxes 
              on taxable chemicals and taxable substances.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Chemical Tax Repeal Act''.

SEC. 2. REPEAL OF EXCISE TAXES ON CERTAIN CHEMICALS AND SUBSTANCES.

    (a) In General.--Chapter 38 of the Internal Revenue Code of 1986 is 
amended by striking subchapters B and C (and by striking the items 
relating to such subchapters in the table of subchapters for such 
chapter).
    (b) Effective Date.--The amendments made by this section shall take 
effect on January 1, 2023.
                                 <all>