Brownfield Revitalization and Remediation Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5472 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5472

 To amend the Internal Revenue Code of 1986 to restore and expand the 
expensing of qualified environmental remediation expenditures, and for 
                            other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 18, 2025

  Mr. Lawler 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 restore and expand the 
expensing of qualified environmental remediation expenditures, and for 
                            other purposes.

    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 ``Brownfield Revitalization and 
Remediation Act''.

SEC. 2. RESTORING AND EXPANDING EXPENSING OF QUALIFIED ENVIRONMENTAL 
              REMEDIATION EXPENDITURES.

    (a) Restoring Expensing.--Section 198(h) of the Internal Revenue 
Code of 1986 is amended to read as follows:
    ``(h) Termination.--This section shall not apply to expenditures 
paid or incurred--
            ``(1) after December 31, 2011, and before January 1, 2025, 
        or
            ``(2) after December 31, 2029.''.
    (b) Expanding Expensing.--
            (1) Inclusion of certain assessment, investigation, and 
        monitoring expenses.--Section 198(b)(1)(B) of such Code is 
        amended by inserting ``(including reasonable expenditures for 
        the assessment, investigation, and monitoring of such site in 
        connection with such abatement or control)'' after ``qualified 
        contaminated site''.
            (2) Special rule for depreciable property with respect to 
        brownfield sites.--Section 198(b)(2) of such Code is amended by 
        inserting ``(other than a brownfield site (as defined in 
        section 101(39) of the Comprehensive Environmental Response, 
        Compensation, and Liability Act of 1980))'' after ``qualified 
        contaminated site''.
            (3) Treatment of pollutants and contaminants as hazardous 
        substances.--Section 198(d)(1) of such Code is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (B),
                    (B) by redesignating subparagraph (C) as 
                subparagraph (D), and
                    (C) by inserting after subparagraph (B) the 
                following new subparagraph:
                    ``(C) any substance which is a pollutant or 
                contaminant as defined in section 101(33) of such Act, 
                and''.
    (c) Effective Date.--The amendments made by this section shall take 
effect upon the date of the enactment of this Act.
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