103 STAT. 2364 PUBLIC LAW 101-239—DEC. 19, 1989 (2) CONFORMING AMENDMENTS.— (A) Section 9509 (relating to Oil Spill Liability Trust Fund) is amended by adding at the end thereof the follow- ing new subsection: "(f) REFERENCES TO CoMPREHENSiVE OIL POLLUTION LIABILITY AND COMPENSATION ACT.— For purposes of this section, references to the Comprehensive Oil Pollution Liability and Compensation Act shall be treated as references to any law enacted before December 31, 1990, which is substantially identical to subtitle E of title VI, or subtitle D of title VIII, of H.R. 5300 of the 99th Congress as passed by the House of Representatives." (B) Paragraph (3) of section 9509(b) is amended by strik- ing "(on the 1st day the Oil Spill Liability Trust Fund financing rate under section 4611(c) applies) and inserting "(on January 1, 1990)". (C) Paragraph (1) of section 9509(c) is amended by striking the last sentence. Environmental SEC. 7506. EXCISE TAX ON SALE OF CHEMICALS WHICH DEPLETE THE protection. OZONE LAYER AND OF PRODUCTS CONTAINING SUCH CHEMI- CALS. (a) IN GENERAL.—Chapter 38 (relating to environmental taxes) is amended by adding at the end thereof the following new subchapter: "Subchapter D—Ozone-Depleting Chemicals, Etc. "Sec. 4681. Imposition of tax. - ^ "Sec. 4682. Definitions and special rules. "SEC. 4681. IMPOSITION OF TAX. "(a) GENERAL RULE.—T here is hereby imposed a tax on— "(1) any ozone-depleting chemical sold or used by the manu- facturer, producer, or importer thereof, and Imports. "(2) any imported taxable product sold or used by the im- porter thereof. "0)) AMOUNT OF TAX. — "(1) OZONE-DEPLETING CHEMICALS. — -^ "(A) IN GENERAL.—The amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical shall be an amount equal to— "(i) the base tax amount, multiplied by "(ii) the ozone-depletion factor for such chemical. "(B) BASE TAX AMOUNT FOR YEARS BEFORE 1995. —The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year before 1995 is the amount determined under the following table for such cal- endar year: „„.. Base tax "Calendar year. amount 1990 or 1991 $1.37 1992 1.67 1993 or 1994 2.65. "(C) BASE TAX AMOUNT FOR YEARS AFTER 1994. —The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year after 1994 shau be the base tax amount for 1994 increased by 45 cents for each year after 1994. "(z) IMPORTED TAXABLE PRODUCT. —
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