United States · Bill · S
S. 2594 (115th)
CLEAN UP Act
Introduced
22 March 2018
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
11 August 2025
Summary
Creating Livable Environments And New Usable Property Act or the CLEAN UP Act This bill amends the Internal Revenue Code to extend through 2019: (1) the exclusion of gain or loss on the sale or exchange of brownfield sites (land used for commercial or industrial purposes that has been contaminated with hazardous waste or pollution and has been cleaned up and made suitable for commercial or industrial uses) from unrelated business taxable income, and (2) the election to expense environmental remediation expenditures.
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 22 March 2018
Introduced in Senate (PDF)
Introduced in Senate · EN · 22 March 2018
Introduced in Senate
summary · EN · 22 March 2018
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/senate-bill/2594
- Open data entity: https://api.congress.gov/v3/bill/115/s/2594