TREATMENT OF CERTAIN OZONE DEPLETING CHEMICALS.

SEC. 1932. TREATMENT OF CERTAIN OZONE DEPLETING CHEMICALS. (a) Treatment of Certain Halons.— The table contained in subparagraph (A) of section 4682(g)(2) (relating to halons) is amended to read as follows: “In the case of: The applicable percentage in the case of sales or use during 1993 is: Halon-1211 2.49 Halon-1301 0.75 Halon-2402 1.24.” (b) Chemicals Used for Sterilizing Medical Instruments and as Propellants in Metered-Dose Inhalers.— Subsection (g) of section 4682 (relating to phase-in of tax on certain substances) is amended by adding at the end thereof the following new paragraph: “(4) Chemicals used for sterilizing medical instruments and as propellants in metered-dose inhalers.— “(A) Rate of tax.— “(i) In general.— In the case of— “(I) any use during the applicable period of any substance to sterilize medical instruments or as propellants in metered-dose inhalers, or “(II) any qualified sale during such period by the manufacturer, producer, or importer of any substance, the tax imposed by section 4681 shall be equal to $1.67 per pound. “(ii) Qualified sale.— For purposes of clause (i), the term ‘qualified sale’ means any sale by the manufacturer, producer, or importer of any substance— “(I) for use by the purchaser to sterilize medical instruments or as propellants in metered-dose inhalers, or “(II) for resale by the purchaser to a 2d purchaser for such use by the 2d purchaser. The preceding sentence shall apply only if the manufacturer, producer, and importer, and the 1st and 2d purchasers (if any) meet such registration requirements as may be prescribed by the Secretary. “(B) Overpayments.— If any substance on which tax was paid under this subchapter is used during the applicable period by any person to sterilize medical instruments or as propellants in metered-dose inhalers, credit or refund without interest shall be allowed to such person in an amount equal to the excess of— “(i) the tax paid under this subchapter on such substance, or “(ii) the tax (if any) which would be imposed by section 4681 if such substance were used for such use by the manufacture, producer, or importer thereof on the date of its use by such person. Amounts payable under the preceding sentence with respect to uses during the taxable year shall be treated as described in section 34(a) for such year unless claim thereof has been timely filed under this subparagraph. “(C) Applicable period.— For purposes of this paragraph, the term ‘applicable period’ means— 106 STAT. 3031 “(i) 1993 in the case of substances to sterilize medical instruments, and “(ii) any period after 1992 in the case of propellants in metered-dose inhalers.” (c) Treatment of Methyl Chloroform.— Subsection (g) of section 4682, as amended by subsection (b), is amended by adding at the end thereof the following new paragraph: “(5) Treatment of methyl chloroform.— The tax imposed by section 4681 during 1993 by reason of the treatment of methyl chloroform as an ozone-depleting chemical shall be 63.02 percent of the amount of such tax which would (but for this paragraph) be imposed.” (d) Effective Date.— The amendments made by this section shall apply to sales and uses on or after January 1, 1993.