; 79 Stat. 997) is amended by inserting after the item relating to section 11011 the following: Subtitle K—Producer Responsibility for Products and Packaging Sec. 12001. Definitions. Part I—Products in the Marketplace Sec. 12101. Extended producer responsibility. Sec. 12102. Producer Responsibility Organizations. Sec. 12103. Covered product management. Sec. 12104. National beverage container program. Sec. 12105. Product Stewardship Plans. Sec. 12106. Outreach and education. Sec. 12107. Reporting. Part II—Reduction of Single-Use Products Sec. 12201. Prohibition on single-use plastic carryout bags. Sec. 12202. Reduction of other single-use products. Sec. 12203. Study and action on plastic tobacco filters and electronic cigarettes. Part III—Recycling and Composting Sec. 12301. Recycling and composting collection. Sec. 12302. Requirements for the production of products containing recycled content. Sec. 12303. Designing for the environment. Sec. 12304. Product labeling. Sec. 12305. Recycling and composting receptacle labeling. Sec. 12306. Prohibition on certain exports of waste. Part IV—Local Government Efforts Sec. 12401. Protection of local governments. Sec. 12402. Clean Communities Program. Part V—Fishing Gear Sec. 12501. Study and action on derelict fishing gear. . 3. Imposition of tax on carryout bags (a) General rule Chapter 31 of the Internal Revenue Code of 1986 is amended by inserting after subchapter C the following new subchapter: D Carryout Bags Sec. 4056. Imposition of tax. 4056. Imposition of tax (a) General rule There is hereby imposed on any retail sale a tax on each carryout bag provided to a customer by an applicable entity. (b) Amount of tax The amount of tax imposed by subsection (a) shall be $0.10 per carryout bag. (c) Liability for tax The applicable entity shall be liable for the tax imposed by this section. (d) Definitions For purposes of this section— (1) Applicable entity (A) In general Subject to subparagraph (B), the term applicable entity means— (i) any restaurant (as defined in section