This bill proposes to amend the Internal Revenue Code of 1986 to eliminate lead oxide, antimony, and sulfuric acid from the list of chemicals subject to Superfund excise taxes. The legislation aims to address concerns that the existing Superfund fee makes American manufacturing less competitive, particularly for domestic battery production, as these taxes are not applied to imported batteries. Congress finds that the American lead battery industry is a significant economic contributor, supporting over 25,000 direct jobs and boasting a 99 percent recycling rate. By removing these taxes on key raw materials, the bill seeks to reduce costs for domestic manufacturers and enhance the global competitiveness of the U.S. lead battery industry.