II 

115TH CONGRESS 

1ST SESSION S. 2198 

To amend the Internal Revenue Code of 1986 to reinstate the financing 

for the Hazardous Substance Superfund, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 6, 2017 

Mr. BOOKER (for himself, Mr. MENENDEZ, and Mr. WHITEHOUSE) introduced 

the following bill; which was read twice and referred to the Committee 

on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to reinstate 

the financing for the Hazardous Substance Superfund, 

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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Superfund Polluter 

5 Pays Restoration Act of 2017’’. 


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1 SEC. 2. EXTENSION AND MODIFICATION OF SUPERFUND 

2 EXCISE TAXES. 

3 (a) EXTENSION.—Subsection (e) of section 4611 of 

4 the Internal Revenue Code of 1986 is amended to read 

5 as follows: 

6 ‘‘(e) APPLICATION OF HAZARDOUS SUBSTANCE

7 SUPERFUND FINANCING RATE.—The Hazardous Sub8 stance Superfund financing rate under this section shall 

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

10 1996, and after the date that is 60 days after the date 

11 of the enactment of the Superfund Polluter Pays Restora12 tion Act of 2017.’’. 

13 (b) MODIFICATION OF HAZARDOUS SUBSTANCE

14 SUPERFUND FINANCING RATE.— 

15 (1) IN GENERAL.—Section 4611(c)(2)(A) of 

16 such Code is amended by striking ‘‘9.7 cents’’ and 

17 inserting ‘‘15.8 cents’’. 

18 (2) INFLATION ADJUSTMENT.—Section 4611(c) 

19 of such Code is amended by adding at the end the 

20 following new paragraph: 

21 ‘‘(3) ADJUSTMENT FOR INFLATION.— 

22 ‘‘(A) IN GENERAL.—In the case of any 

23 taxable year beginning after December 31, 

24 2018, the amount under paragraph (2)(A) shall 

25 be increased by an amount equal to— 

26 ‘‘(i) such amount, multiplied by 


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1 ‘‘(ii) the cost-of-living adjustment de2 termined under section 1(f)(3) for the cal3 endar year in which such taxable year be4 gins by substituting ‘calendar year 2017’ 

5 for ‘calendar year 1992’ in subparagraph 

6 (B) thereof. 

7 ‘‘(B) ROUNDING.—If any increase deter8 mined under this paragraph is not a multiple of 

9 0.1 cents, such increase shall be rounded to the 

10 next lowest multiple of 0.1 cents.’’. 

11 (c) MODIFICATION OF RATE OF TAX ON CERTAIN

12 CHEMICALS.—Section 4661(b) of the Internal Revenue 

13 Code of 1986 is amended to read as follows: 

14 ‘‘(b) AMOUNT OF TAX.— 

15 ‘‘(1) IN GENERAL.—The amount of tax imposed 

16 by subsection (a) shall be determined in accordance 

17 with the following table: 

‘‘In the case of: The tax is the following 

amount per ton: 

Acetylene ................................................................. $11.00

Benzene ................................................................... 11.00

Butane .................................................................... 11.00

Butylene .................................................................. 11.00

Butadiene ................................................................ 11.00

Ethylene .................................................................. 11.00

Methane .................................................................. 7.77

Napthalene .............................................................. 11.00

Propylene ................................................................ 11.00

Toluene ................................................................... 11.00

Xylene ..................................................................... 11.00

Ammonia ................................................................. 5.96

Antimony ................................................................ 10.05

Antimony trioxide ................................................... 8.47

Arsenic .................................................................... 10.05


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‘‘In the case of: The tax is the following 

amount per ton: 

Arsenic trioxide ....................................................... 7.70

Barium sulfide ........................................................ 5.19

Bromine .................................................................. 10.05

Cadmium ................................................................. 10.05

Chlorine .................................................................. 6.10

Chromium ............................................................... 10.05

Chromite ................................................................. 3.43

Potassium dichromate ............................................ 3.82

Sodium dichromate ................................................. 4.22

Cobalt ...................................................................... 10.05

Cupric sulfate ......................................................... 4.22

Cupric oxide ............................................................ 8.11

Cuprous oxide ......................................................... 8.96

Hydrochloric acid .................................................... 0.65

Hydrogen fluoride ................................................... 9.55

Lead oxide .............................................................. 9.35

Mercury ................................................................... 10.05

Nickel ...................................................................... 10.05

Phosphorus ............................................................. 10.05

Stannous chloride ................................................... 6.43

Stannic chloride ...................................................... 4.79

Zinc chloride ........................................................... 5.01

Zinc sulfate ............................................................. 4.29

Potassium hydroxide ............................................... 0.50

Sodium hydroxide ................................................... 0.63

Sulfuric acid ........................................................... 0.59

Nitric acid ............................................................... 0.54. 

1 ‘‘(2) ADJUSTMENT FOR INFLATION.— 

2 ‘‘(A) IN GENERAL.—In the case of any 

3 taxable year beginning after December 31, 

4 2018, each of the dollar amounts in the table 

5 in paragraph (1) shall be increased by an 

6 amount equal to— 

7 ‘‘(i) such amount, multiplied by 

8 ‘‘(ii) the cost-of-living adjustment de9 termined under section 1(f)(3) for the cal10 endar year in which such taxable year be11 gins by substituting ‘calendar year 2017’ 


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1 for ‘calendar year 1992’ in subparagraph 

2 (B) thereof. 

3 ‘‘(B) ROUNDING.—If any increase deter4 mined under this paragraph is not a multiple of 

5 $0.01, such increase shall be rounded to the 

6 next lowest multiple of $0.01.’’. 

7 (d) EFFECTIVE DATE.—The amendments made by 

8 this section shall apply to oil and petroleum products re9 ceived or entered during calendar quarters beginning more 

10 than 60 days after the date of the enactment of this Act. 

11 SEC. 3. CLARIFICATION OF DEFINITION OF CRUDE OIL FOR 

12 EXCISE TAX PURPOSES. 

13 (a) DEFINITION OF CRUDE OIL.—Paragraph (1) of 

14 section 4612(a) of the Internal Revenue Code of 1986 is 

15 amended to read as follows: 

16 ‘‘(1) CRUDE OIL.—The term ‘crude oil’ includes 

17 crude oil condensates, natural gasoline, any bitumen 

18 or bituminous mixture, any oil derived from a bitu19 men or bituminous mixture (including oil derived 

20 from tar sands), and any oil derived from kerogen21 bearing sources (including oil derived from oil 

22 shale).’’. 

23 (b) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to oil and petroleum products reVerDate Sep 11 2014 03:11 Dec 12, 2017 Jkt 079200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S2198.IS S2198

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1 ceived or entered during calendar quarters beginning more 

2 than 60 days after the date of the enactment of this Act. 

3 SEC. 4. USE OF HAZARDOUS SUBSTANCE SUPERFUND FOR 

4 CLEANUP. 

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

6 Comprehensive Environmental Response, Compensation, 

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

8 (1) in subsection (a) by striking ‘‘For the pur9 poses specified’’ and all that follows through ‘‘for 

10 the following purposes:’’ and inserting the following: 

11 ‘‘The amount in the Hazardous Substance Super12 fund established under section 9507 of the Internal 

13 Revenue Code of 1986 shall be available, without 

14 further appropriation, to be used for the purposes 

15 specified in this section. The President shall use 

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

17 (2) in subsection (c)— 

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

19 as are provided in appropriations Acts, the’’ 

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

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

22 extent that such costs’’ and all that follows 

23 through ‘‘and 1994’’. 


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1 (b) AMENDMENT TO THE INTERNAL REVENUE

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

3 1986 is amended— 

4 (1) in subsection (c)(1)— 

5 (A) by striking ‘‘, as provided in appro6 priations Acts,’’; and 

7 (B) by striking ‘‘the Superfund Amend8 ments and Reauthorization Act of 1986’’ in 

9 clause (i) thereof and inserting ‘‘the Superfund 

10 Polluter Pays Restoration Act of 2017’’; and 

11 (2) in subsection (d)(3), by striking subpara12 graph (B) and redesignating subparagraph (C) as 

13 subparagraph (B). 

Æ 


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