Plastic Bag Reduction Act of 2009

[AI summary unavailable — showing source text] Plastic Bag Reduction Act of 2009 - Amends the Internal Revenue Code to require retailers to pay an excise tax on single-use carryout bags. Allows refunds of such tax for retailers who have a program for recycling such bags. Establishes in the Treasury the Single-Use Carryout Bag Trust Fund to hold tax revenues generated by this Act. Directs the Secretary of the Treasury to make payments from such Trust Fund into the land and water conservation fund provided for in the Land and Water Conservation Fund Act of 1965. Directs the Comptroller General to study and report to Congress on the effectiveness of this Act in reducing the use of single-use carryout bags.…