To amend the Internal Revenue Code of 1986 to impose an excise tax on the sale of perfluoroalkyl or polyfluoroalkyl substances, to establish a credit for expenditures paid or incurred for the removal of such substances from public water systems, and for other purposes.

Based on the bill's title, this legislation would amend the Internal Revenue Code to impose a new federal excise tax on the sale of perfluoroalkyl and polyfluoroalkyl substances (PFAS), which are synthetic chemicals used in various industrial and consumer products. The bill would also establish a tax credit for expenses incurred in removing these substances from public water systems. The bill was referred to the House Committee on Ways and Means for consideration.

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