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 amendments 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 litigation excise tax. 5000E. PFAS litigation excise tax (a) In general There is hereby imposed a tax on any taxpayer that pays a qualifying PFAS litigation award during the taxable year in an amount equal to 10 percent of the present value of such award. (b) Qualifying PFAS litigation award For purposes of this section, the term qualifying PFAS litigation award means a payment made pursuant to any final court order or settlement to compensate any person for harm suffered as a result of exposure to PFAS (as defined in section 4191) other than a claim for personal injury. . (b) Clerical amendment The table of chapters for subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: CHAPTER 50B—PFAS LITIGATION . (c) Effective date The amendments made by this section shall apply to payments paid or incurred after the date of the enactment of this section. 6. Budgetary effects (a) Statutory PAYGO scorecards The budgetary effects of this Act and the amendments made by this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay As-You-Go Act of 2010. (b) Senate PAYGO scorecards The budgetary effects of this Act and the amendments made by this Act shall not be entered on any PAYGO scorecard maintained