Page:United States Statutes at Large Volume 100 Part 2.djvu/661

 PUBLIC LAW 99-499—OCT. 17, 1986

100 STAT. 1763

United States, the term 'xylene' does not include any separated isomer of xylene." (d) EXEMPTION FOR CERTAIN RECYCLED CHEMICALS.—Subsection (b)

of section 4662 of such Code (relating to exceptions; other special rules) is amended by adding after paragraph (7) the following new paragraph:

Ante, p. 1762; Post, p. 1765; '"'^°-

"(8) RECYCLED CHROMIUM, COBALT, AND NICKEL.—

"(A) IN GENERAL.—No tax shall be imposed under section 4661(a) on any chromium, cobalt, or nickel which is diverted or recovered in the United States from any solid waste as part of a recycling process (and not as part of the original manufacturing or production process). "(B) EXEMPTION NOT TO APPLY WHILE CORRECTIVE ACTION

UNCOMPLETED.—Subparagraph (A) shall not apply during any period that required corrective action by the taxpayer at the unit at which the recycling occurs is uncompleted. "(C)

REQUIRED CORRECTIVE ACTION.—For

purposes

of

subparagraph (B), required corrective action shall be treated as uncompleted during the period— "(i) beginning on the date that the corrective action is required by the Administrator or an authorized State pursuant to— "(I) a final permit under section 3005 of the Solid Waste Disposal Act or a final order under section 42 USC 6925. 3004 or 3008 of such Act, or 42 USC 6924, "(II) a final order under section 106 of the Com- 6928. prehensive Environmental Response, Compensation, and Liability Act of 1980, and 42 USC 9603. "(ii) ending on the date the Administrator or such State (as the case may be) certifies to the Secretary that such corrective action has been completed. j,

,

"(D) SPECIAL RULE FOR GROUNDWATER TREATMENT.—In the

.^.

case of corrective action requiring groundwater treatment, such action shall be treated as completed as of the close of the 10-year period beginning on the date such action is required if such treatment complies with the permit or order applicable under subparagraph (C)(i) throughout such period. The preceding sentence shall cease to apply begin- Termination ning on the date such treatment ceases to comply with such <iate. permit or order. "(E) SouD WASTE.—For purposes of this paragraph, the term 'solid waste' has the meaning given such term by section 1004 of the Solid Waste Disposal Act, except that 42 USC 6903. such term shall not include any byproduct, coproduct, or other waste from any process of smelting, refining, or otherwise extracting any metal."

(e) EXEMPTION FOR ANIMAL FEED SUBSTANCES.—

(1) IN GENERAL.—Subsection (b) of section 4662 of such Code (relating to exceptions; other special rules) is amended by adding after paragraph (8) the following new paragraph: "(9) SUBSTANCES USED IN THE PRODUCTION OF ANIMAL FEED.—

' '

"(A) IN GENERAL.—In the case of— "(i) nitric acid, "(ii) sulfuric acid, "(iii) ammonia, or "(iv) methane used to produce ammonia.

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