to the taxes received in the Treasury under section 4691. (c) Expenditures from the Plastic Waste Reduction Fund Subject to subsection (d), amounts in the Plastic Waste Reduction Fund shall be available, as provided by appropriation Acts, for making expenditures— (1) to carry out reduction, recycling, and reuse activities, including— (A) making improvements to recycling infrastructure, or (B) establishing or improving infrastructure for reuse and refill systems, (2) to carry out plastic waste and marine debris reduction, detection, monitoring, and cleanup activities of— (A) the grant programs established under section 302 of the Save Our Seas 2.0 Act ( 33 U.S.C. 4282 ), (B) the Marine Debris Program established by section 3 of the Marine Debris Act ( 33 U.S.C. 1952 ), (C) the Marine Debris Foundation established by section 111 of the Save Our Seas 2.0 Act ( 33 U.S.C. 4211 ), and (D) other Federal programs carrying out such activities, and (3) to address environmental justice and pollution impacts from plastic production. (d) Prohibition on certain expenditures No amount in the Plastic Waste Reduction Fund shall be available for making any expenditure relating to— (1) the use of waste— (A) as a fuel or fuel substitute, (B) for energy production, (C) for alternative daily cover, or (D) within the footprint of a landfill, or (2) the conversion of waste into alternative products (such as chemicals, feedstocks, fuels, or energy) through— (A) incineration, (B) pyrolysis, (C) hydropyrolysis, (D) methanolysis, (E) gasification, or (F) any method similar to the methods described in subparagraphs (A) through (E), as identified by the Secretary. . (c) Clerical amendments (1) The table of subchapters for chapter 38 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Subchapter E—Tax on Plastics . (2) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Plastic Waste Reduction Fund. . (d) Effective date