A bill to amend the Internal Revenue Code of 1986 to extend Superfund, oil spill liability, and leaking underground storage tank taxes.

Summary

Amends the Internal Revenue Code by: (1) reinstating the Hazardous Substance Superfund financing rate until October 1, 2012; (2) reinstating the Oil Spill Liability Trust Fund financing rate until October 1, 2012 and by prohibiting imposition of such rate if the unobligated balance in such Fund exceeds $5 (previously, $1) billion; (3) extending the Leaking Underground Storage Tank Trust Fund financing rate until October 1, 2012; and (4) reinstating the Corporate Environmental Income Tax until January 1, 2012.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 17 September 2002

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 17 September 2002

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• Introduced in Senate

  summary · EN · 17 September 2002

  Open at official source

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