[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4199 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4199

To amend the Internal Revenue Code of 1986 to extend the environmental 
                        tax on corporate income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 2, 2005

 Mr. Boehlert introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the environmental 
                        tax on corporate income.

    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 ``Superfund Revenue Reinstatement Act 
of 2005''.

SEC. 2. EXTENSION OF ENVIRONMENTAL TAX ON CORPORATE INCOME.

    (a) In General.--Subsection (e) of section 59A of the Internal 
Revenue Code of 1986 (relating to application of tax) is amended to 
read as follows:
    ``(e) Application of Tax.--The tax imposed by this section shall 
apply to taxable years beginning after December 31, 1986, and before 
January 1, 1996, and to taxable years beginning after the date of the 
enactment of this subsection and before January 1, 2014.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>