[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2002 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2002

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 23, 2015

 Ms. Esty (for herself, Mr. Gibson, Mr. Larson of Connecticut, and Ms. 
   DeLauro) 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 expensing of 
                    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 Redevelopment Tax 
Incentive Reauthorization Act of 2015''.

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

    (a) In General.--Section 198(h) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2011'' and inserting 
``December 31, 2019''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to expenditures paid or incurred after December 31, 2011.
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