This bill introduces a new tax credit and a new excise tax to address battery-related issues. It establishes a 30 percent tax credit for qualified battery detector expenses incurred by taxpayers in the business of recycling. These detectors must use advanced technologies like X-ray or artificial intelligence to identify batteries, and the credit aims to encourage safer recycling practices. Additionally, the bill imposes a new 5 percent excise tax on the sale of any battery by its manufacturer, producer, or importer. Both the tax credit and the excise tax will apply to transactions occurring after December 31, 2025. The revenue generated from the new battery excise tax will be deposited into a newly created Lithium Battery Buy-Back Trust Fund . This trust fund is specifically designed to finance a comprehensive National Battery Recycling Program . The program, to be jointly established by the Secretary of Energy and the EPA Administrator within five years, aims to recover and recycle used lithium batteries. It will involve identifying and approving recycling facilities, awarding grants to these facilities to set up collection systems, and potentially offering financial incentives to individuals who turn in used lithium batteries. Federal agencies will also be required to prioritize purchasing lithium batteries from these approved recycling facilities.