H.R. 1264 (119th)Bill Overview

USA Batteries Act

Taxation|Taxation
Cosponsors
Support
Republican
Introduced
Feb 12, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

This bill (USA Batteries Act) amends the Internal Revenue Code to remove lead oxide, antimony, and sulfuric acid from the table of taxable chemicals subject to the Superfund excise taxes. Sponsor findings state this change is intended to improve competitiveness of domestic lead battery manufacturing, citing industry size, recycling rates, and national security importance.

Why people may split

Whether removing taxes undermines environmental cleanup funding

Watch point

Narrow, industry-targeted tax relief can pass the House more readily but faces scrutiny for revenue loss and precedent of carveouts.

This bill (USA Batteries Act) amends the Internal Revenue Code to remove lead oxide, antimony, and sulfuric acid from the table of taxable chemicals subject to the Superfund excise taxes.

Sponsor findings state this change is intended to improve competitiveness of domestic lead battery manufacturing, citing industry size, recycling rates, and national security importance.

The statutory change is limited: it strikes the rows for those three chemicals in section 4661(b).

Passage35/100

Very narrow policy with clear fiscal impact and limited compromise features; could advance in one chamber but faces significant Senate and interest-group obstacles.

CredibilityPartial

How solid the drafting looks.

Contention65/100

Whether removing taxes undermines environmental cleanup funding

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
ManufacturersFederal agencies

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • ManufacturersLowers production costs for U.S. lead‑acid battery manufacturers by eliminating excise taxes on three raw chemicals.
  • Potential benefitImproves competitiveness of domestic battery producers relative to imported batteries not subject to the tax.
  • Potential benefitMay help preserve or create domestic manufacturing jobs in battery production and supply chains.
Likely burdened
  • Potential burdenReduces Superfund excise tax revenue that funds hazardous‑waste cleanup and response programs.
  • Federal agenciesCould increase federal budget pressures or require alternative funding for cleanup programs.
  • Potential burdenMay be seen as subsidizing lead battery production, potentially disincentivizing transition to cleaner technologies.
03 · Why people split

Why the argument around this bill splits.

Whether removing taxes undermines environmental cleanup funding
Progressive20%

Likely skeptical or opposed.

While supportive of domestic manufacturing and recycling, this persona worries the bill weakens the ‘polluter pays’ principle and reduces funding for hazardous cleanup.

They will question claims about competitiveness and the environmental safety of exempting toxic inputs from Superfund taxes.

Likely resistant
Centrist55%

Mixed.

Sees legitimate competitiveness concerns for domestic manufacturers, but also worries about fiscal impact and environmental consequences.

Will look for scorekeeping on revenue loss and offsets, plus data validating claims about recycling rates and competitiveness distortions.

Split reaction
Conservative85%

Generally supportive.

Views the bill as removing an unfair domestic tax burden that disadvantages U.S. manufacturers versus imports.

Emphasizes job preservation, supply-chain resilience, and reducing regulatory costs.

Leans supportive
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood35/100

Very narrow policy with clear fiscal impact and limited compromise features; could advance in one chamber but faces significant Senate and interest-group obstacles.

Scope and complexity
24%
Scopenarrow
24%
Complexitylow
Why this could stall
  • No CBO/official cost estimate included in text
  • Level and coordination of industry lobbying support
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

Whether removing taxes undermines environmental cleanup funding

Very narrow policy with clear fiscal impact and limited compromise features; could advance in one chamber but faces significant Senate and…

Unlocked analysis

Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for USA Batteries Act.

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
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