Excise tax on PFAS manufacturers

(a) In general Chapter 32 of subtitle D of the Internal Revenue Code of 1986 is amended by inserting after subchapter D the following new subchapter: E PFAS Sec. 4191. PFAS excise tax. 4191. PFAS excise tax (a) In general There is hereby imposed on PFAS products sold by the manufacturer, producer, or importer thereof a tax equal to 10 percent of the price for which so sold. (b) Definitions For purposes of this section: (1) PFAS The term PFAS means per- and polyflouroalkyl substances. (2) PFAS products The term PFAS products means any product containing PFAS, including firefighter gear containing PFAS.. (b) Clerical amendment The table of subchapters for chapter 32 of subtitle D of such Code is amended by inserting after the item relating to subchapter D the following new item: Subchapter E. PFAS. (c) Effective date The amendments made by this section shall apply to products sold after the date of the enactment of this Act.