PFAS Trust Fund

(a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. PFAS Trust Fund (a) Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the PFAS Trust Fund, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b). (b) Transfer to Trust Fund of amounts equivalent to certain taxes and contributions There are hereby appropriated to the PFAS Trust Fund amounts equivalent to— (1) the taxes received in the Treasury under sections 4191 and 5000E, and (2) the contributions accepted by the Secretary of Health and Human Services under subsection (c). (c) Contributions The Secretary of Health and Human Services may accept contributions to the PFAS Trust Fund under such terms and conditions as the Secretary determines appropriate. (d) Expenditures from Trust Fund Amounts in the PFAS Trust Fund shall be available, without further appropriation, to the Secretary of Health and Human Services to provide compensation through the Firefighter PFAS Injury Compensation Program under title XXXIV of the Public Health Service Act.. (b) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. PFAS Trust Fund.. (c) Effective date The amendments made by this section shall apply to amounts received after the date of the enactment of this Act.