Search

Search bills, members, committees and pages...

H.R. 640

U.S. HouseIn House Committee

Summary

H.R. 640, the Chemical Tax Repeal Act, was introduced in the House on Jan 22, 2025 by Rep. Elizabeth Van Duyne (R) with 9 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 22, 2025: Referred to the House Committee on Ways and Means.


Record

Text

H.R. 640 has 9 co-sponsors.

hb640/introduced-in-house.txt
119 HR 640 IH: Chemical Tax Repeal Act
U.S. House of Representatives
2025-01-22
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
I 119th CONGRESS 1st Session H. R. 640 IN THE HOUSE OF REPRESENTATIVES January 22, 2025 Ms. Van Duyne (for herself, Mr. Carey , Mr. LaHood , and Mrs. Miller of West Virginia ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL
To amend the Internal Revenue Code of 1986 to repeal the excise taxes on taxable chemicals and taxable substances.
1.
Short title
This Act may be cited as the Chemical Tax Repeal Act .
2.
Repeal of excise taxes on certain chemicals and substances
(a)
In general
Chapter 38 of the Internal Revenue Code of 1986 is amended by striking subchapters B and C (and by striking the items relating to such subchapters in the table of subchapters for such chapter).
(b)
Effective date
The amendments made by this section shall take effect on January 1, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-22
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jan 22, 2025

hb640/introduced-in-house.md

Shown Here:
Introduced in House (01/22/2025)

Chemical Tax Repeal Act

This bill repeals the Hazardous Substance Superfund excise tax imposed on certain chemicals and chemical substances.

Under current law, an excise tax is imposed through December 31, 2031, on taxable chemicals and taxable chemical substances that are (1) manufactured or produced in the United States, or (2) imported into the United States. The excise tax rate varies between 44 cents per ton to $9.74 per ton, depending on the chemical and certain other variables. (There are 42 listed taxable chemicals and 151 listed taxable chemical substances.)

Further, under current law, amounts collected from the excise tax on taxable chemicals and taxable chemical substances are deposited into the Hazardous Substance Superfund, which finances the remediation of certain environmentally contaminated sites.

Sponsors

Rep. Elizabeth Van Duyne (R) sponsors H.R. 640, and 9 members have co-sponsored it, 3 of them from the day it was introduced.

Committees

H.R. 640 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 22, 2025 · 1,160 Bills

Actions

H.R. 640 has taken 2 actions since Jan 22, 2025.

ChamberAction
Jan 22, 2025
House
Introduced in House
Jan 22, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 640 has not gone to a roll call.

1 bill is related to H.R. 640.

Titles

H.R. 640 goes by 3 titles, 1 of them short titles.

  • Chemical Tax Repeal Act — Display Title
  • Chemical Tax Repeal Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to repeal the excise taxes on taxable chemicals and taxable substances. — Official Title as Introduced

Lobbying

14 clients hired 15 firms and 178 registered lobbyists who named H.R. 640 in 61 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Environment/Superfund, Trade (domestic/foreign), Budget/Appropriations, Transportation, Chemicals/Chemical Industry, Energy/Nuclear, Homeland Security.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AMERICAN CHEMISTRY COUNCILOrganization of Chemical ManufacturersVirginia310$300K
DOW CHEMICAL COMPANY DBA DOWDistrict of Columbia18
CHAMBER OF COMMERCE OF THE U.S.A.District of Columbia17
ARKEMA INC. AND ITS AFFILIATES (FKA ARKEMA INC.)Pennsylvania16
CELANESE CORPORATIONTexas16
SYENSQO USA LLCTexas16
INSTITUTE OF MAKERS OF EXPLOSIVESDistrict of Columbia15
EVONIK CORPORATIONSpecialty chemicals companyNew Jersey24$210K
AMERICAN COATINGS ASSOCIATIONTrade association representing the paint and coatings industryDistrict of Columbia13$60K
CHEVRON PHILLIPS CHEMICAL COMPANY LPManufacturer of chemicals and polymersTexas12
PPG INDUSTRIESManufacturer of Coatings, Glass, and Chemical ProductsPennsylvania11$80K
HERITAGE ACTION FOR AMERICADistrict of Columbia11
NATIONAL TAXPAYERS UNIONDistrict of Columbia11
PPG INDUSTRIES, INCPennsylvania11

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 178.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 first_quarter$19.8M1st Quarter - Amendme…
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 first_quarter$19.8M1st Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 second_quarter$19.3M2nd Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 first_quarter$19.3M1st Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 fourth_quarter$18M4th Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 second_quarter$17M2nd Quarter - Report
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 third_quarter$13.7M3rd Quarter - Report
AMERICAN CHEMISTRY COUNCILAMERICAN CHEMISTRY COUNCIL2025 fourth_quarter$6.8M4th Quarter - Report
AMERICAN CHEMISTRY COUNCILAMERICAN CHEMISTRY COUNCIL2025 second_quarter$4.4M2nd Quarter - Report
AMERICAN CHEMISTRY COUNCILAMERICAN CHEMISTRY COUNCIL2025 first_quarter$4.2M1st Quarter - Report
AMERICAN CHEMISTRY COUNCILAMERICAN CHEMISTRY COUNCIL2026 first_quarter$3.8M1st Quarter - Report
AMERICAN CHEMISTRY COUNCILAMERICAN CHEMISTRY COUNCIL2025 third_quarter$3.5M3rd Quarter - Report
AMERICAN CHEMISTRY COUNCILAMERICAN CHEMISTRY COUNCIL2026 second_quarter$2.6M2nd Quarter - Report
DOW CHEMICAL COMPANY DBA DOWTHE DOW CHEMICAL COMPANY, DBA DOW2026 first_quarter$1.8M1st Quarter - Report
DOW CHEMICAL COMPANY DBA DOWTHE DOW CHEMICAL COMPANY, DBA DOW2026 first_quarter$1.7M1st Quarter - Amendme…
DOW CHEMICAL COMPANY DBA DOWTHE DOW CHEMICAL COMPANY, DBA DOW2025 first_quarter$1.7M1st Quarter - Report
DOW CHEMICAL COMPANY DBA DOWTHE DOW CHEMICAL COMPANY, DBA DOW2025 second_quarter$1.6M2nd Quarter - Report
DOW CHEMICAL COMPANY DBA DOWTHE DOW CHEMICAL COMPANY, DBA DOW2025 third_quarter$1.3M3rd Quarter - Amendme…
DOW CHEMICAL COMPANY DBA DOWTHE DOW CHEMICAL COMPANY, DBA DOW2025 third_quarter$1.3M3rd Quarter - Report
CHEVRON PHILLIPS CHEMICAL COMPANY LPCHEVRON PHILLIPS CHEMICAL COMPANY LP2025 first_quarter$1.2M1st Quarter - Report

Classification

The Congressional Research Service files H.R. 640 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 640’s is Taxation.

hr640/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 640, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 13 (Wednesday, January 22, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. VAN DUYNE:H.R. 640.Congress has the power to enact this legislation pursuantto the following:Article 1 Sec. 8[Page H301]

Source: congress.gov · legiscan.com