Rebate from the solid waste management tax requirement for materials removed from the waste stream for recycling, composting, or reuse

This bill creates a rebate program for facilities that divert materials from landfills. Resource recovery and waste-to-energy facilities must report annually (by February 1) on tons of recyclable/compostable materials separated from waste streams and reused/recycled, or combustor ash utilized in construction. The commissioner of revenue will issue rebates of $30 per ton for materials in categories (1)-(3) and $20 per ton for categories (4)-(5) using tax revenues allocated under section 297H.13. The rebate program begins July 1, 2025, and is funded from the same tax revenues that support the environmental fund.