United States · Bill · HR
H.R. 2264 (107th)
To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.
Introduced
21 June 2001
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code with respect to environmental remediation cost expensing to: (1) make such provision permanent; (2) include toxic substances within the definition of "hazardous substance"; (3) include toxic substances or structures containing hazardous or toxic substances within the definition of "qualified contaminated site"; and (4) eliminate a related recapture provision.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 21 June 2001
Introduced in House (PDF)
Introduced in House · EN · 21 June 2001
Introduced in House
summary · EN · 21 June 2001
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/107th-congress/house-bill/2264
- Open data entity: https://api.congress.gov/v3/bill/107/hr/2264