Bill Sponsor
House Bill 6185
116th Congress(2019-2020)
Save Our Springs Act of 2020
Introduced
Introduced
Introduced in House on Mar 10, 2020
Overview
Text
Introduced in House 
Mar 10, 2020
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Introduced in House(Mar 10, 2020)
Mar 10, 2020
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 6185 (Introduced-in-House)


116th CONGRESS
2d Session
H. R. 6185


To amend the Internal Revenue Code of 1986 to impose an excise tax on the extraction of certain water for bottling, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES

March 10, 2020

Ms. Wasserman Schultz introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned


A BILL

To amend the Internal Revenue Code of 1986 to impose an excise tax on the extraction of certain water for bottling, and for other purposes.

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 “Save Our Springs Act of 2020”.

SEC. 2. Excise tax on extraction of certain water.

(a) In general.—Chapter 36 of the Internal Revenue Code of 1986 is amended by inserting after subchapter B the following new subchapter:

“subchapter CExtraction of Certain Water


“Sec. 4473. Imposition of tax.

“SEC. 4473. Imposition of tax.

“(a) In general.—A tax of $0.06 is hereby imposed on each gallon of water extracted from a spring or an underground water source for use as bottled drinking water.

“(b) By whom paid.—The tax imposed by this section shall be paid by the person extracting the water.”.

(b) Conforming amendment.—The table of subchapters for chapter 36 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to subchapter B the following new item:

“SUBCHAPTER C—EXTRACTION OF CERTAIN WATER”.

(c) Effective date.—The amendments made by this section shall apply to water extracted in calendar years beginning after the date of the enactment of this Act.

SEC. 3. Drinking Water State Revolving Loan Fund Trust Fund.

(a) Establishment.—Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

“SEC. 9512. Drinking Water State Revolving Loan Fund Trust Fund.

“(a) Creation of Trust Fund.—There is established in the Treasury of the United States a trust fund to be known as the ‘Drinking Water State Revolving Loan Fund Trust Fund’ (referred to in this section as the ‘Trust Fund’), consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section 9602(b).

“(b) Transfers to Trust Fund.—There are hereby appropriated to the Trust Fund amounts equal to the revenues received in the Treasury that are attributable to subchapter C of chapter 36.

“(c) Expenditures.—Amounts in the Trust Fund shall be available, as provided in appropriation Acts, for carrying out section 1452 of the Safe Drinking Water Act (relating to State revolving loan funds).”.

(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. Drinking Water State Revolving Loan Fund Trust Fund.”.

(c) Effective date.—The amendments made by this section shall take effect on the date of the enactment of this Act.