United States · Bill · HR
H.R. 2815 (108th)
To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.
Introduced
22 July 2003
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 to: (1) make permanent provisions allowing the expensing of environmental remediation costs; (2) revise the definition of "qualified contaminated site" to include toxic as well as hazardous substances; (3) include within the definition of "hazardous or toxic substances" extremely hazardous substances, as defined by Federal law, and petroleum contaminants; and (4) eliminate the recapture of the expensing deduction upon the sale of environmental remediation property.
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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 · 22 July 2003
Introduced in House (PDF)
Introduced in House · EN · 22 July 2003
Introduced in House
summary · EN · 22 July 2003
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/2815
- Open data entity: https://api.congress.gov/v3/bill/108/hr/2815