Makes unclaimed refunds (the amount by which the total refund value of all containers sold by distributors exceeds the amount paid by distributors to persons in a State) available to a State for carrying out pollution prevention and recycling programs.
Prohibits distributors and retailers from: (1) selling beverages in metal beverage containers with detachable openings; and (2) disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities.
Makes this Act inapplicable to States that have adopted requirements similar to those under this Act or that have demonstrated a recycling or reuse rate for beverage containers of at least 80 percent.
Prohibits States or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value.