What does Preamble of PFAS Cleanup Act do?

This bill proposes to amend the Internal Revenue Code of 1986. It aims to impose an excise tax on the sale of perfluoroalkyl or polyfluoroalkyl substances. The bill also seeks to establish a credit for expenditures related to the removal of these substances from public water systems.

What does SHORT TITLE. of PFAS Cleanup Act do?

This bill is formally titled the PFAS Cleanup Act.

What does CONGRESSIONAL FINDINGS. of PFAS Cleanup Act do?

This section establishes congressional findings regarding PFAS pollution. PFAS pollution is associated with significant health harms and social costs. The estimated annual cost of PFAS pollution's impact on health is as high as $60,000,000,000. The estimated cost of removing PFAS pollution from drinking water ranges from $7,000,000 to $30,000,000 per pound. Raising revenues to address PFAS costs is seen as complementary to state and community regulatory efforts.

What does PFAS EXCISE TAX IMPOSED. of PFAS Cleanup Act do?

This section imposes a tax on perfluoroalkyl and polyfluoroalkyl substances sold by manufacturers, producers, or importers. The tax amount is 45 percent of the price for which the substance is sold. The tax applies to substances with at least one fully fluorinated carbon atom, manufactured or produced in the US or entered for consumption, use, or warehousing. A person using a substance they manufactured, produced, or imported is liable for tax as if they sold it at fair market value. The Secretary, in consultation with the EPA Administrator, will prescribe regulations to carry out this subchapter.

What does PFAS WATER REMEDIATION CREDIT ESTABLISHED. of PFAS Cleanup Act do?

This section establishes a PFAS water remediation credit. The credit is 25% of qualified PFAS water remediation expenditures. Expenditures must be for removing perfluoroalkyl or polyfluoroalkyl substances from public water systems. The credit is part of the general business credit. The amendments apply to taxable years beginning after December 31, 2026.

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PFAS Cleanup Act

Last updated: 4/30/2026 · Introduced: 4/30/2026

Author: Linda Sánchez (D-CA)

TL;DR (AI)

This bill imposes a 45% excise tax on the sale of perfluoroalkyl and polyfluoroalkyl substances (PFAS) manufactured, produced, or imported into the United States.
It establishes a 25% tax credit for qualified expenditures related to removing PFAS from public water systems.
The bill acknowledges the significant health and economic costs associated with PFAS pollution, estimating potential health impacts exceeding $60 billion annually.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 3 more.

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