solid waste
(8) Recycled chromium, cobalt, and nickel (A) In general No tax shall be imposed under section 4661(a) on any chromium, cobalt, or nickel which is diverted or recovered in the United States from any solid waste as part of a recycling process (and not as part of the original manufacturing or production process). (B) Exemption not to apply while corrective action uncompleted Subparagraph (A) shall not apply during any period that required corrective action by the taxpayer at the unit at which the recycling occurs is uncompleted. (C) Required corrective action For purposes of subparagraph (B), required corrective action shall be treated as uncompleted during the period— (i) beginning on the date that the corrective action is required by the Administrator or an authorized State pursuant to— (I) a final permit under section 3005 of the Solid Waste Disposal Act or a final order under section 3004 or 3008 of such Act, or (II) a final order under section 106 of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, and (ii) ending on the date the Administrator or such State (as the case may be) certifies to the Secretary that such corrective action has been completed. (D) Special rule for groundwater treatment In the case of corrective action requiring groundwater treatment, such action shall be treated as completed as of the close of the 10-year period beginning on the date such action is required if such treatment complies with the permit or order applicable under subparagraph (C)(i) throughout such period. The preceding sentence shall cease to apply beginning on the date such treatment ceases to comply with such permit or order. (E) Solid waste For purposes of this paragraph, the term “solid waste” has the meaning given such term by section 1004 of the Solid Waste Disposal Act, except that such term shall not include any byproduct, coproduct, or other waste from any process of smelting, refining, or otherwise extracting any metal.