ADDITIONAL CHEMICALS SUBJECT TO TAX ON OZONE-DEPLETING CHEMICALS.

Sec. 11203. ADDITIONAL CHEMICALS SUBJECT TO TAX ON OZONE-DEPLETING CHEMICALS. (a) General Rule.— (1) The table set forth in section 4682(a)(2) (defining ozone-depleting chemical) is amended by striking the period after the last item and by adding at the end thereof the following new items: “Carbon tetrachloride Tetrachloromethane Methyl chloroform 1,1,1-trichloroethane CFC–13 CF3C1 CFC–111 C2FC15 CFC–112 C2F2C14 CFC–211 C3FC17 CFC–212 C3F2C16 CFC–213 C3F3CI5 CFC–214 C3F4C14 CFC–215 C3F4C13 CFC–216 C3F6C12 CFC–217 C8F7C1.” (2) The table set forth in section 4682(b) is amended by striking the period after the last item and by adding at the end thereof the following new items: “Carbon tetrachloride 1.1 Methyl chloroform 0.1 CFC–13 1.0 CFC–111 1.0 CFC–112 1.0 CFC–211 1.0 CFC–212 1,0 CFC–213 1.0 CFC–214 1.0 CFC–215 1.0 CFC–216 1.0 CFC–217 1.0.” 104 STAT. 1388–422 (b) Separate Application of Export Credit Limit for Newly Listed Chemicals.— Paragraph (3) of section 4682(d) is amended by adding at the end thereof the following new subparagraph: “(C) Separate application of limit for newly listed chemicals.— “(i) In general.— Subparagraph (B) shall be applied separately with respect to newly listed chemicals and other chemicals. “(ii) Application to newly listed chemicals.— In applying subparagraph (B) to newly listed chemicals— “(I) subparagraph (B) shall be applied by substituting ‘1989’ for ‘1986’ each place it appears, and “(II) clause (i)(II) thereof shall be applied by substituting for the regulations referred to therein any regulations (whether or not prescribed by the Secretary) which the Secretary determines are comparable to the regulations referred to in such clause with respect to newly listed chemicals. “(iii) Newly listed chemical.— For purposes of this subparagraph, the term ‘newly listed chemical’ means any substance which appears in the table contained in subsection (a)(2) below Halon–2402.” (c) Separate Base Tax Amount for Newly Listed Chemicals.— Subparagraphs (B) and (C) of section 4681(b)(1) are amended to read as follows: “(B) Base tax amount.— “(i) Initially listed chemicals.— The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year before 1995 with respect to any ozone-depleting chemical other than a newly listed chemical (as defined in section 4682(d)(3)(C)) is the amount determined under the following table for such calendar year: Calendar Year Base Tax Amount 1990 or 1991 $1.37 1992 1.67 1993 or 1994 2.65. “(ii) Newly listed chemicals.— The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year before 1996 with respect to any ozone-depleting chemical which is a newly listed chemical (as so defined) is the amount determined under the following table for such calendar year: Calendar Year Base Tax Amount 1991 or 1992 $1.37 1993 1.67 1994 3.00 1995 3.10. “(C) Base tax amount for later years.— The base tax amount for purposes of subparagraph (A) with respect to any sale or use of an ozone-depleting chemical during a calendar year after the last year specified in the table under subparagraph (B) applicable to such chemical shall be the base tax amount for such last year increased by 45 cents for each year after such last year.” (d) Other Amendments.— 104 STAT. 1388–423 (1) The last sentence of section 4682(c)(2) is amended by inserting “(other than methyl chloroform)” after “ozonedeplet-ing chemical”. (2) Paragraph (3) of section 4682(h) is amended by striking “April 1” and inserting “June 30”. (e) Effective Date.— The amendments made by this section shall take effect on January 1, 1991. (f) Deposits for 1st Quarter of 1991.— No deposit of any tax imposed by subchapter D of chapter 38 of the Internal Revenue Code of 1986 on any substance treated as an ozone-depleting chemical by reason of the amendment made by subsection (a)(1) shall be required to be made before April 1, 1991.