# 119-s-615: Chemical Tax Repeal Act

119-s-615, Chemical Tax Repeal Act, is a 119th Congress bill sponsored by Sen. Cruz, Ted [R-TX] (R-TX); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-615
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-615
- Congress: 119
- Title: Chemical Tax Repeal Act
- Status: introduced
- Introduced: 2025-02-18
- Sponsor: Sen. Cruz, Ted [R-TX] (R-TX)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Repeal of federal excise taxes on certain chemicals and substances.** This bill would remove subchapters B and C from Chapter 38 of the Internal Revenue Code, ending the excise tax regime that applied to the chemicals and substances covered by those subchapters and taking effect January 1, 2025. - Chemical manufacturers and importers: Would no longer be subject to the federal excise taxes that applied to the taxable chemicals and substances in subchapters B and C, effective January 1, 2025. - Downstream businesses and processors: Buyers of those formerly taxed chemicals would see the federal excise tax removed from those specific inputs, changing how those inputs are taxed at the federal level. - Federal tax code and administration: The bill removes the statutory entries and authorities for those excise tax provisions by striking subchapters B and C and their table entries, with no transition rules or new programs included.

## Cosponsors (7)

- Sen. Kennedy, John [R-LA] (R-LA), 2025-02-18T00:00:00.000Z
- Sen. Cornyn, John [R-TX] (R-TX), 2025-02-18T00:00:00.000Z
- Sen. Barrasso, John [R-WY] (R-WY), 2025-02-18T00:00:00.000Z
- Sen. Lee, Mike [R-UT] (R-UT), 2025-02-18T00:00:00.000Z
- Rep. Mullin, Markwayne [R-OK-2] (R-OK), 2025-03-14T00:00:00.000Z
- Sen. Ernst, Joni [R-IA] (R-IA), 2025-04-28T00:00:00.000Z
- Sen. Cassidy, Bill [R-LA] (R-LA), 2025-06-12T00:00:00.000Z

## Provisions PRIA read

- Repeal federal chemical excise taxes: benefit, medium. If enacted, this bill would strike subchapters B and C of Chapter 38 of the Internal Revenue Code. That would stop federal excise taxes on certain chemicals and taxable substances starting January 1, 2025. Producers, importers, distributors, and buyers of those chemicals would no longer pay those f…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-3752: SAVE America Act
- 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025
- 119-s-6: Born-Alive Abortion Survivors Protection Act
- 119-s-9: Protection of Women and Girls in Sports Act of 2025
- 119-s-3366: Back the Blue Act of 2025

## Sources
- [119-s-615 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/615)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186)
- [119-s-6: Born-Alive Abortion Survivors Protection Act](https://policyrisk.com/legislation/119-s-6)
- [119-s-9: Protection of Women and Girls in Sports Act of 2025](https://policyrisk.com/legislation/119-s-9)
- [119-s-3366: Back the Blue Act of 2025](https://policyrisk.com/legislation/119-s-3366)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-615 (as of 2025-12-21).