Imposition of tax on sales of batteries
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(a) In general Chapter 32 of the Internal Revenue Code of 1986 is amended by inserting after subchapter D the following new subchapter: E Other Items Sec. 4191. Battery tax. 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.. (b) Clerical amendment 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. (c) Effective date The amendments made by this section shall apply to sales made after December 31, 2025.