US Federal House Bill HB1264

US Federal 2025-2026 Regular Session

• Introduced: 2/12/25
• Refer: 2/12/25

Caption

USA Batteries Act

Summary

HB1264, titled the USA Batteries Act, would amend the Internal Revenue Code to remove lead oxide, antimony, and sulfuric acid from the list of taxable chemicals subject to the federal Superfund excise tax. The bill is aimed at reducing the tax burden on domestic lead battery manufacturing by exempting key raw materials used in battery production from the tax. The bill’s findings argue that the Superfund fee created by the Infrastructure Investment and Jobs Act makes U.S. manufacturing less competitive because it taxes chemicals used in domestic battery production while not applying the same burden to imported batteries. It also emphasizes the size and importance of the lead battery industry, citing its domestic economic impact, jobs, recycling rate, and role in defense, transportation, logistics, telecommunications, and energy generation.

Impact

If enacted, the bill would amend section 4661(b) of the Internal Revenue Code of 1986 by striking lead oxide, antimony, and sulfuric acid from the taxable chemicals table. This would reduce or eliminate Superfund excise tax liability for manufacturers and other taxpayers using those materials in domestic lead battery production, potentially lowering production costs and changing federal tax collections tied to the Superfund chemical tax.

Sentiment

The available context suggests generally supportive sentiment among the bill’s sponsors and backers, who frame the measure as pro-manufacturing, pro-jobs, and necessary to preserve U.S. competitiveness. There is no recorded committee debate or vote history in the provided materials, so broader legislative sentiment cannot be measured from floor or committee action. The bill was introduced and referred to the House Committee on Ways and Means.

Contention

The main point of contention is the Superfund excise tax itself: supporters argue it unfairly raises costs for domestic battery manufacturers and disadvantages U.S. producers relative to imported batteries, while critics of such changes would likely view the tax as a revenue source and an environmental policy tool. The bill’s findings also implicitly reflect a dispute over whether lead battery inputs should be treated differently because of the industry’s recycling rate and economic importance. No specific opposing members or formal objections are included in the provided record.