; and (2) the contributions accepted by the Secretary of Health and Human Services under subsection (c). (c) Contributions The Secretary of Health and Human Services may accept contributions to the PFAS Trust Fund under such terms and conditions as the Secretary determines appropriate. (d) Expenditures from Trust Fund Amounts in the PFAS Trust Fund shall be available without further appropriation to the Secretary of Health and Human Services to provide compensation through the Firefighter PFAS Injury Compensation Program under title XXXIV of the Public Health Service Act. . (b) Clerical amendment 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. PFAS Trust Fund. . (c) Effective date The amendments made by this Act shall apply to amounts received after the date of the enactment of this Act. 4. PFAS manufacturer’s excise tax (a) In general Chapter 32 of subtitle D of the Internal Revenue Code of 1986 is amended by inserting the following new section after subchapter D: E PFAS Sec. 4191. PFAS excise tax. 4191. PFAS excise tax (a) In general There is hereby imposed on PFAS products sold by the manufacturer, producer, or importer thereof a tax equal to 10 percent of the price for which so sold. (b) Definitions For purposes of this section: (1) PFAS The term PFAS means per- and polyflouroalkyl substances. (2) PFAS products The term PFAS products means any product containing PFAS, including firefighter gear containing PFAS. . (b) Clerical amendment The table of subchapters for chapter 32 of subtitle D of such Code is amended by inserting after the item relating to subchapter D the following new item: Subchapter E. PFAS . (c) Effective date The amendment made by this section shall apply to products sold after the date of the enactment of this Act. 5. PFAS litigation excise tax (a) In general Subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: 50B PFAS litigation Sec. 5000E. PFAS