No Taxation on PFAS Remediation Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6669 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6669

To amend the Internal Revenue Code of 1986 to exclude PFAS remediation 
                   reimbursements from gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 11, 2025

  Mr. Pappas 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 exclude PFAS remediation 
                   reimbursements from gross 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 ``No Taxation on PFAS Remediation 
Act''.

SEC. 2. EXCLUSION OF PFAS REMEDIATION REIMBURSEMENTS FROM GROSS INCOME.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 
139L the following new section:

``SEC. 139M. PFAS REMEDIATION REIMBURSEMENTS.

    ``In the case of an individual, gross income shall not include any 
amounts received by the taxpayer during the taxable year which are 
attributable to a reimbursement for remediation of contamination by a 
perfluoroalkyl or polyfluoroalkyl substance.''.
    (b) Extension of Statute of Limitation on Credit or Refund.--If the 
period of limitation on a credit or refund resulting from the amendment 
made by subsection (a) expires before the end of the 1-year period 
beginning on the date of the enactment of this Act, refund or credit of 
such overpayment (to the extent attributable to such amendments) may, 
nevertheless, be made or allowed if claim therefor is filed before the 
close of such 1-year period.
    (c) Clerical Amendment.--The table of sections for such part III is 
amended by inserting after the item relating to section 139L the 
following new item:

``Sec. 139M. PFAS remediation reimbursements.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to reimbursements made in taxable years beginning after December 
31, 2020.
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