A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.

referredUnited States· United States Congress· EN

Introduced

7 May 2004

Last action

7 May 2004 · Introduced

Status

Read twice and referred to the Committee on Finance.

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

7 May 2004
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
7 May 2004
Introduced
Sponsor introductory remarks on measure. (CR S5044)
Source: IntroReferral
7 May 2004
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 7 May 2004 · Download file

Documents

3 official files

Introduced in Senate (text)

View file Download file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Vertaal naar

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Introduced in Senate (text)
Introduced in Senate · EN · 7 May 2004
View Download Open at official source
Introduced in Senate (PDF)
Introduced in Senate · EN · 7 May 2004
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 7 May 2004
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/108th-congress/senate-bill/2394
Open data entity: https://api.congress.gov/v3/bill/108/s/2394
us · 108-s-2394 · source updated 14 January 2025