This bill establishes a refund from the solid waste management tax based on the amount of materials separated from waste from commercial generators and residential generators. To receive the refund, owners or operators of a waste processing facility or waste-to-energy facility must annually report to the commissioner of revenue the number of tons of:

• recyclable materials and residuals separated from solid waste that are recycled or reused;
• recyclable materials recovered from combustor ash generated at a waste-to-energy facility that are recycled;
• combustor ash generated at a waste-to-energy facility that is used in road construction or other approved use; and
• compostable materials manually or mechanically separated from mixed municipal solid waste that are composted or eventually composted

Owners or operators must also report the tipping fee in effect at the facility during the previous calendar year. The tipping fee is the fee a waste hauler pays to deposit trash as a disposal site.

            The refund is calculated based on the number of tons reported for the items above for materials separated from commercial generators, multiplied by the solid waste management tax rate, multiplied by the tipping fee during the previous calendar year, plus the number of tons reported for the items above for materials separated from residential generators, multiplied by the solid waste management tax rate, multiplied by the tipping fee during the previous calendar year.

            Effective the day following final enactment.