[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1439 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1439

   To amend the Internal Revenue Code of 1986 to extend permanently 
                    environmental remediation costs.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 4, 2001

 Mr. Coyne (for himself and Mr. Weller) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to extend permanently 
                    environmental remediation costs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Brownfields Clean-up Act''.

SEC. 2. PERMANENT EXTENSION OF EXPENSING OF ENVIRONMENTAL REMEDIATION 
              COSTS.

    Section 198 of the Internal Revenue Code of 1986 (relating to 
expensing of environmental remediation costs) is amended by striking 
subsection (h).
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