Environment (Recycling)

The Packaging and Claims Knowledge Act of 2025 requires companies to ensure that recyclable, compostable, and reusable claims on consumer product packaging are accurate and supported by third-party certification. The bill mandates that recyclable claims must include information about local recycling availability, while compostable claims must be backed by scientific evidence and clearly explain disposal limitations. Companies must also provide actual reuse systems or products for reusable packaging claims, and the Federal Trade Commission will issue guidance on compliance without creating binding regulations.

This bill requires the Secretary of the Interior to conduct an ongoing study on aluminum recycling and disposal. The study must assess how much aluminum ends up in landfills and examine related market factors. Every three years, the Secretary must submit a detailed report to Congress covering landfill amounts, export data, technology improvements, and policies to keep aluminum in the domestic supply chain. The report will also analyze how increased recycling affects U.S. dependence on foreign entities and domestic manufacturing capacity.

This bill amends the Department of Energy Organization Act to define "critical energy resources" as those essential to U.S. energy systems with vulnerable supply chains. It directs the Energy Secretary to assess supply chain risks, diversify sources, boost domestic production of these resources, develop alternatives, and improve recycling. The law specifically requires evaluating reliance on imports, adversarial nation tactics (like price manipulation), and impacts on energy technology development. The Department of Energy and energy sector stakeholders will implement these measures, directly affecting how the federal government manages energy security. The bill focuses on concrete policy actions, not outcomes or political advocacy.

HR 4887, the SIPS Act, requires federal agencies like the Defense Department and NASA to stop procuring or providing paper straws in contracts, mandating that any straw used must have the strength and durability of plastic. It directly affects federal agencies and their contractors by banning paper straws in government facilities and requiring contractors to certify they won't promote paper straws or provide them. The bill’s key provision forces agencies to ensure all straws in federal contracts meet plastic-like durability standards, with contractors required to represent compliance in their bids. This applies only to specific federal procurement contracts, not to private businesses or the general public.

The Zero Food Waste Act (S 3443) creates a federal grant program to reduce food waste by 50% by 2035 (compared to 2015 levels). It authorizes the EPA Administrator to award competitive grants to eligible entities - including state/local governments, tribes, nonprofits, and partnerships - for three key activities: studying food waste sources and reduction strategies, collecting and reporting food waste data, and implementing projects like food rescue, prevention, or landfill disposal restrictions. Grants prioritize communities of color, low-income areas, and tribal communities disproportionately impacted by food waste, with $650 million annually allocated for 2026-2035. The program requires grantees to report results and tracks progress toward the 2035 target through annual EPA reports to Congress.

HR 4350, the Unearth America's Future Act, establishes a national center to strengthen critical material supply chains while promoting environmental sustainability and worker protections. The bill creates a loan program to fund domestic and foreign facilities manufacturing critical materials essential for national security, energy, and economic competitiveness, with requirements for environmental practices, workforce development, and supply chain transparency. It also provides tax credits for critical material investment and production, prioritizing recycling, qualified substitutes, and innovative technologies to reduce reliance on vulnerable supply chains. The act directly affects manufacturers of critical materials, federal agencies managing supply chains, and workers in the critical materials industry.

# Summary of Proposed Tax Code Amendment This document is a comprehensive proposal for tax code amendments, primarily focused on extending, modifying, and creating new tax credits related to clean energy, energy efficiency, and environmental initiatives. The key components include: ## Housing and Residential Credits - **First-Time Homebuyer Tax Credit**: A refundable credit for first-time homebuyers (Section 13001) - **Renter Tax Credit**: A refundable credit for renters paying more than 30% of their adjusted gross income in rent (Section 13002) ## Clean Energy Credits (Sections 21001-21007) - Extended clean energy production credit with a new phase-out date (2032 or when greenhouse gas emissions reach 25% of 2022 levels) - Extended clean electricity investment credit for wind and solar facilities - Restored credit for wind and solar leasing arrangements - Extended clean hydrogen production credit (construction date reverted to 2033) - Extended residential clean energy credit (termination date moved to 2034) - Reinstated special rate for sustainable aviation fuel (35 cents/ gallon for certain facilities) ## Energy Efficiency Credits (Sections 22001-22004) - Restored product identification number requirement for energy-efficient home improvements - Extended new energy efficient home credit (acquisition date moved to 2032) - Repealed termination of new energy efficient commercial buildings deduction - Restored cost recovery for energy property ## Electric Vehicle and Charging Infrastructure Credits (Sections 23001-23005) - Extended previously-owned vehicle credit (acquisition date moved to 2032) - Extended clean vehicle credit (placement in service date moved to 2032) - Extended commercial clean vehicles credit (termination date moved to 2032) - Extended alternative fuel vehicle refueling property credit (termination date moved to 2032) - Created a new credit for electric bicycles (30% of cost, up to $5,000 per bicycle) ## Clean Infrastructure and Resiliency Credits (Sections 24001-24007) - Created qualifying water reuse project credit (30% of qualified investment) - Created recycling property investment credit (30% of qualified investment with phase-out) - Excluded amounts received from State-based catastrophe loss mitigation programs from gross income - Expanded exclusion for certain emergency agricultural assistance - Created credit for disaster mitigation expenditures (30% of qualifying mitigation activities) - Created qualifying electric power transmission line credit (30% of qualified investment) - Created qualifying advanced battery project credit (30% of qualified investment with $3 billion cap) The proposed amendments generally extend existing credits through 2032-2037, with some credits having phase-out schedules and others having specific termination dates. The document also includes numerous conforming amendments to other sections of the tax code to accommodate these changes.

HR 2998, the Secure E-Waste Export and Recycling Act, prohibits most exports of used electronics (e-waste) like computers, servers, phones, and TVs, except for specific exempted categories. It directly affects businesses exporting used electronics by requiring them to register with the Commerce Secretary, file detailed export information (including consignee details and proof of item condition), and verify that recipients have proper permits for reuse or recycling. Key provisions include banning exports of most e-waste, allowing exemptions only for tested functional devices, destroyed counterfeits, and manufacturer-repaired recalled items, and imposing penalties matching existing export control violations. The bill aims to prevent e-waste from being mislabeled as legitimate exports or ending up as counterfeit goods abroad.

The Battery Fire Prevention Act creates a 30% tax credit for businesses purchasing battery detection devices (using technologies like X-ray or AI) for recycling operations, directly affecting recycling companies. It imposes a 5% tax on battery sales by manufacturers and importers, with the revenue funding a new trust to support nationwide lithium battery recycling. The trust will finance a program offering financial incentives to individuals who turn in used batteries and requiring federal agencies to prioritize buying from approved recycling facilities. These provisions take effect for taxable years and sales after December 31, 2025.

The SECURE Minerals Act of 2026 establishes a Strategic Resilience Reserve Corporation to secure U.S. supply chains for critical minerals and materials essential to defense, energy, technology, and renewable energy sectors. The Reserve will provide financing and acquisition support for domestic and partner country projects focused on producing, recycling, reusing, and repurposing critical minerals, with the goal of reducing U.S. dependence on foreign sources to no more than 75% for each mineral. It authorizes $2.5 billion in funding and establishes a Board of Governors with specific expertise requirements to oversee operations, while requiring regular risk assessments and annual reporting. This legislation directly affects mineral production and processing companies, federal agencies managing mineral resources, and partner countries working with the U.S. on supply chain security.