Bill would end Superfund tax on three lead-acid battery chemicals

What does this do?

HR 1264 would remove lead oxide, antimony, and sulfuric acid from the list of chemicals subject to the federal Superfund excise tax, which was restored in 2022 to fund cleanup of heavily polluted sites. These three chemicals are the key ingredients used to manufacture lead-acid batteries, the type found in cars, trucks, and backup power systems. Manufacturers who buy or use these materials in production would no longer pay the tax.

Who does it affect?

The bill most directly affects U.S. companies that manufacture lead-acid batteries and the workers employed at those facilities across dozens of states. Consumers who buy cars, trucks, or industrial equipment that rely on lead-acid batteries could also see indirect effects depending on how manufacturers respond.

Why does it matter?

Removing these chemicals from the taxable list would reduce the amount of money collected for the federal Superfund program, which pays for cleaning up heavily polluted sites. Supporters argue the current tax creates an uneven playing field because imported finished batteries are not subject to the same charge that domestic producers pay on raw materials.

What does it cost, and who pays?

• Superfund collects less if bill passes
• Domestic makers pay tax on raw materials
• Imported batteries face no equivalent tax