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United States · Bill · HR

H.R. 5669 (115th)

Superfund Enhancement Act of 2018

referredUnited States· United States Congress· EN

Introduced

1 May 2018

Last action

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Status

Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Sponsors

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Subjects

Discovery layer

Source updated

11 August 2025

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Summary

Superfund Enhancement Act of 2018 This bill amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate (the Superfund tax) beginning on January 1, 2018; and (2) allow certain small businesses to expense up to $10,000 of the costs for relocating a trade or business carried on in a location which is situated on, or adjacent to, a site which is on, or proposed for, the national priorities list under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. The bill also makes small businesses and individuals that are relocating from a Superfund site eligible for certain Small Business Administration disaster loans.

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Documents

3 official files

Introduced in House (text)

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