; (3) efforts by States, communities, and corporations to minimize the use of single-use plastic products have been successful in raising awareness of the marine debris issue; and (4) while we make progress toward a more sustainable future, we must recognize that there is significant amount of plastic waste that has already been created that must be prevented from entering the oceans through recycling, reuse, repurposing, and other innovative means. I Enhancing the domestic marine debris response A Marine Debris Response Trust Fund 101. Marine Debris Response Trust Fund (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following: 9512. Marine Debris Response Trust Fund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the Marine Debris Response Trust Fund , consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section. (b) Purposes of Trust Fund (1) In general Amounts in the Marine Debris Response Trust Fund shall be available for the National Oceanic and Atmospheric Administration to respond to a marine debris event described in paragraph (2), which may include— (A) monitoring, response, and prevention; (B) providing funding to States, territories, Tribes, and other United States Government and nongovernmental organizations supporting prevention, cleanup, and response efforts; or (C) administrative costs relating to distributing amounts from the Trust Fund. (2) Marine debris event described A marine debris event described in this paragraph is an event that affects or may affect the United States involving— (A) marine debris caused by a natural event, including a tsunami, flood, landslide, hurricane, or other natural source; (B) distinct, nonrecurring marine debris, including derelict vessel groundings and container spills, that have immediate or long-term impacts on habitats with high ecological, economic, or human-use values