Waste End Revenue Act

[AI summary unavailable — showing source text] Waste End Revenue Act - Amends the Internal Revenue Code to impose a per ton tax on: (1) the exportation of hazardous waste from the United States (liability for the tax is on the exporter); and (2) the receipt of hazardous waste at a qualified hazardous waste management unit (liability is on the owner or operator of the unit) or for transport from the United States for ocean disposal (liability is on permittee). Sets the initial (1989) rate of the tax at $27.00 for land disposal (increasing annually to a maximum of $43.00 for 1993 and thereafter), and $2.70 ($3.00 in 1993) for any other taxable event. Establishes exceptions to the tax, including hazardous waste received at a U.S.-owned facility or at any waste treatment unit, unless the unit requires corrective action that has not been completed. Provides for reduced tax liability when the waste has already been subjected to the waste management tax or to the tax on waste generation. Permits as a credit or refund any waste management tax paid in connection with: (1) hazardous waste incinerated on land or a battery recycled within 90 days after receipt at the waste management site; or (2) waste used by a producer of a qualified che…