I 

112TH CONGRESS 

1ST SESSION H. R. 1596 

To provide for the use of funds in the Hazardous Substance Superfund 

for the purposes for which they were collected, to ensure adequate resources for the cleanup of hazardous substances under the Comprehensive 

Environmental Response, Compensation, and Liability Act of 1980, and 

for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 15, 2011 

Mr. BLUMENAUER (for himself, Mr. BISHOP of New York, and Mr. PALLONE) 

introduced the following bill; which was referred to the Committee on 

Ways and Means, and in addition to the Committees on Transportation 

and Infrastructure, Energy and Commerce, and the Budget, for a period 

to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee 

concerned 

A BILL 

To provide for the use of funds in the Hazardous Substance 

Superfund for the purposes for which they were collected, 

to ensure adequate resources for the cleanup of hazardous substances under the Comprehensive Environmental Response, Compensation, and Liability Act of 

1980, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


jlentini on DSKJ8SOYB1PROD with BILLS
2 

•HR 1596 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Superfund Reinvest3 ment Act’’. 

4 SEC. 2. USE OF HAZARDOUS SUBSTANCE SUPERFUND FOR 

5 CLEANUP. 

6 (a) AVAILABILITY OF AMOUNTS.—Section 111 of the 

7 Comprehensive Environmental Response, Compensation, 

8 and Liability Act of 1980 (42 U.S.C. 9611) is amended— 

9 (1) in subsection (a) by striking ‘‘For the pur10 poses specified’’ and all that follows through ‘‘for 

11 the following purposes:’’ and inserting the following: 

12 ‘‘The amount in the Hazardous Substance Super13 fund established under section 9507 of the Internal 

14 Revenue Code of 1986 shall be available, without 

15 further appropriation, to be used for the purposes 

16 specified in this section. The President shall use 

17 such amount for the following purposes:’’; and 

18 (2) in subsection (c)— 

19 (A) by striking ‘‘Subject to such amounts 

20 as are provided in appropriations Acts, the’’ 

21 each place it appears and inserting ‘‘The’’; and 

22 (B) in paragraph (12) by striking ‘‘to the 

23 extent that such costs’’ and all that follows 

24 through ‘‘and 1994’’. 


jlentini on DSKJ8SOYB1PROD with BILLS
3 

•HR 1596 IH

1 (b) AMENDMENT TO THE INTERNAL REVENUE

2 CODE.—Section 9507 of the Internal Revenue Code of 

3 1986 is amended— 

4 (1) by striking ‘‘appropriated to’’ in subsection 

5 (a)(1) and inserting ‘‘made available for’’, 

6 (2) by striking ‘‘appropriated’’ in subsection (b) 

7 and inserting ‘‘transferred’’, 

8 (3) by striking ‘‘, as provided in appropriations 

9 Acts,’’ in subsection (c)(1), and 

10 (4) by striking ‘‘1995’’ in subsection (d)(3)(B) 

11 and inserting ‘‘2021’’. 

12 SEC. 3. BUDGETARY TREATMENT OF HAZARDOUS SUB13 STANCE SUPERFUND. 

14 Notwithstanding any other provision of law, the re15 ceipts and disbursements of the Hazardous Substance 

16 Superfund established in section 9507 of the Internal Rev17 enue Code of 1986— 

18 (1) shall not be counted as new budget author19 ity, outlays, receipts, or deficit or surplus for pur20 poses of— 

21 (A) the budget of the United States Gov22 ernment as submitted by the President; 

23 (B) the congressional budget (including al24 locations of budget authority and outlays pro25 vided therein); 


jlentini on DSKJ8SOYB1PROD with BILLS
4 

•HR 1596 IH

1 (C) the Balanced Budget and Emergency 

2 Deficit Control Act of 1985; or 

3 (D) the Statutory Pay-As-You-Go Act of 

4 2010; 

5 (2) shall be exempt from any general budget 

6 limitation imposed by statute on expenditures and 

7 net lending (budget outlays) of the United States 

8 Government; and 

9 (3) shall be available only for the purposes 

10 specified in section 111 of the Comprehensive Envi11 ronmental Response, Compensation, and Liability 

12 Act of 1980 (42 U.S.C. 9611). 

13 SEC. 4. EXTENSION OF SUPERFUND TAXES. 

14 (a) EXCISE TAXES.—Subsection (e) of section 4611 

15 of the Internal Revenue Code of 1986 is amended to read 

16 as follows: 

17 ‘‘(e) APPLICATION OF HAZARDOUS SUBSTANCE

18 SUPERFUND FINANCING RATE.—The Hazardous Sub19 stance Superfund financing rate under this section shall 

20 apply after December 31, 1986, and before January 1, 

21 1996, and after the date of the enactment of the Super22 fund Reinvestment Act and before January 1, 2019.’’. 

23 (b) CORPORATE ENVIRONMENTAL INCOME TAX.— 

24 Subsection (e) of section 59A of such Code is amended 

25 to read as follows: 


jlentini on DSKJ8SOYB1PROD with BILLS
5 

•HR 1596 IH

1 ‘‘(e) APPLICATION OF TAX.—The tax imposed by this 

2 section shall apply to taxable years beginning after De3 cember 31, 1986, and before January 1, 1996, and to tax4 able years beginning after the date of the enactment of 

5 the Superfund Reinvestment Act and before January 1, 

6 2019.’’. 

7 (c) TECHNICAL AMENDMENTS.— 

8 (1) Subsection (b) of section 4611 of such Code 

9 is amended— 

10 (A) by striking ‘‘or exported from’’ in 

11 paragraph (1)(A), 

12 (B) by striking ‘‘or exportation’’ in para13 graph (1)(B), and 

14 (C) by striking ‘‘AND EXPORTATION’’ in 

15 the heading thereof. 

16 (2) Paragraph (3) of section 4611(d) of such 

17 Code is amended— 

18 (A) by striking ‘‘or exporting the crude oil, 

19 as the case may be’’ and inserting ‘‘the crude 

20 oil’’, and 

21 (B) by striking ‘‘OR EXPORTS’’ in the 

22 heading thereof. 

23 SEC. 5. APPLICABILITY. 

24 (a) IN GENERAL.—Except as provided in subsections 

25 (b) and (c), this Act (including the amendments made by 


jlentini on DSKJ8SOYB1PROD with BILLS
6 

•HR 1596 IH

1 this Act) shall apply to fiscal years beginning after Sep2 tember 30, 2011. 

3 (b) EXCISE TAXES.—The amendments made by sec4 tions 4(a) and 4(c) shall take effect on the date of the 

5 enactment of this Act. 

6 (c) INCOME TAX.—The amendment made by section 

7 4(b) shall apply to taxable years beginning after the date 

8 of the enactment of this Act. 

Æ 


jlentini on DSKJ8SOYB1PROD with BILLS