I 

116TH CONGRESS 

1ST SESSION H. R. 2882 

To amend the Internal Revenue Code of 1986 and the Small Business 

Act to reduce costs for certain businesses required to relocate from 

a Superfund site, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 21, 2019 

Ms. VELA ́ZQUEZ introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Small 

Business, 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 amend the Internal Revenue Code of 1986 and the Small 

Business Act to reduce costs for certain businesses required to relocate from a Superfund site, 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 Enhance5 ment Act of 2019’’. 


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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 Enhancement Act of 

12 2019.’’. 

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 2019, 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 2018’ 

5 for ‘calendar year 2016’ in subparagraph 

6 (A)(ii) 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 2019, 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 2018’ 


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1 for ‘calendar year 2016’ in subparagraph 

2 (A)(ii) 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 20:21 Jun 05, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H2882.IH H2882

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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. DEDUCTION FOR EXPENSES IN CONNECTION WITH 

4 MOVING FROM A SITE LISTED ON NATIONAL 

5 PRIORITIES LIST. 

6 (a) IN GENERAL.—Part VI of subchapter B of chap7 ter 1 of the Internal Revenue Code of 1986 is amended 

8 by inserting after section 198 the following new section: 

9 ‘‘SEC. 198A. EXPENSES IN CONNECTION WITH MOVING 

10 FROM A SITE LISTED ON NATIONAL PRIOR11 ITIES LIST. 

12 ‘‘(a) IN GENERAL.—A qualified small business may 

13 elect to treat as an expense which is not chargeable to 

14 capital account, and deductible in the year in which paid 

15 or incurred, so much of the qualified environmental dis16 aster moving expenses which are paid or incurred by the 

17 taxpayer for the taxable year as do not exceed $10,000. 

18 ‘‘(b) QUALIFIED SMALL BUSINESS.—For purposes of 

19 this section, the term ‘qualified small business’ means any 

20 person which is a small business concern (as defined under 

21 section 3 of the Small Business Act (15 U.S.C. 632)) at 

22 all times during the preceding taxable year. 

23 ‘‘(c) QUALIFIED ENVIRONMENTAL DISASTER MOV24 ING EXPENSE.—For purposes of this section, the term 


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1 ‘qualified environmental disaster moving expense’ means 

2 any expenditure— 

3 ‘‘(1) which is otherwise chargeable to capital ac4 count, and 

5 ‘‘(2) which is paid or incurred in connection 

6 with relocating a trade or business carried on in a 

7 location which is situated on, or adjacent to, a site 

8 which is on, or proposed for, the national priorities 

9 list under section 105(a)(8)(B) of the Comprehen10 sive Environmental Response, Compensation, and 

11 Liability Act of 1980. 

12 ‘‘(d) SPECIAL RULES.—For purposes of this sec13 tion— 

14 ‘‘(1) POTENTIALLY RESPONSIBLE PARTIES EX15 CLUDED.—No amount shall be taken into account 

16 under subsection (a) by a person who under section 

17 107(a) of the Comprehensive Environmental Re18 sponse, Compensation, and Liability Act of 1980 is 

19 potentially liable with respect to the site described in 

20 subsection (c)(2). 

21 ‘‘(2) CONTROLLED GROUPS.—All members of 

22 the same controlled group of corporations (within 

23 the meaning of section 52(a)) and all persons under 

24 common control (within the meaning of section 


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1 52(b)) shall be treated as 1 person for purposes of 

2 this section. 

3 ‘‘(3) PARTNERSHIPS AND S CORPORATIONS.—In 

4 the case of a partnership, the $10,000 limitation 

5 under subsection (a) shall apply with respect to the 

6 partnership and each partner. A similar rule shall 

7 apply in the case of an S corporation and its share8 holders. 

9 ‘‘(4) DENIAL OF DOUBLE BENEFIT.—In the 

10 case of the amount of the deduction determined 

11 under this section— 

12 ‘‘(A) no deduction or credit shall be al13 lowed for such amount under any other provi14 sion of this chapter, and 

15 ‘‘(B) no increase in the adjusted basis of 

16 any property shall result from such amount.’’. 

17 (b) CLERICAL AMENDMENT.—The table of sections 

18 for part VI of subchapter B of chapter 1 of such Code 

19 is amended by inserting after the item relating to section 

20 198 the following new item: 

‘‘Sec. 198A. Expenses in connection with moving from a Superfund site.’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to amounts paid or incurred in tax23 able years beginning after the date of the enactment of 

24 this Act. 


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1 SEC. 5. DISASTER LOANS TO SMALL BUSINESS CONCERNS 

2 FOR RELOCATION FROM A SUPERFUND SITE. 

3 (a) ESTABLISHMENT.—The Administrator of the 

4 Small Business Administration shall establish and carry 

5 out a pilot program under which the Administrator shall 

6 provide direct loans to an eligible person to assist such 

7 eligible person in relocating the principal place of business 

8 or primary place of residence of such eligible person, if 

9 the principal place of business or primary place of resi10 dence is located in an area that is designated as a Super11 fund site on a date after— 

12 (1) with respect to an eligible person that is a 

13 small business concern, the establishment of the 

14 principal place of business; and 

15 (2) with respect to an eligible person that is an 

16 individual, the establishment of a primary place of 

17 residence. 

18 (b) LOAN TERMS.—A loan made under the program 

19 established under subsection (a) shall— 

20 (1) be subject to the same limitations as a loan 

21 described under section 7(b)(8) of the Small Busi22 ness Act (15 U.S.C. 636(b)(8)); and 

23 (2) have a term of 5 years. 

24 (c) ELIGIBILITY FOR ECONOMIC INJURY DISASTER

25 LOANS.— 


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1 (1) IN GENERAL.—The Administrator may 

2 make a loan pursuant to section 7(b)(2) of the 

3 Small Business Act (15 U.S.C. 636(b)(2)) to assist 

4 an eligible person that is a small business concern 

5 that has suffered substantial economic injury as a 

6 result of the location of the eligible person in a 

7 Superfund site. 

8 (2) NO DUPLICATION OF BENEFITS.—An eligi9 ble person described in paragraph (1) may receive a 

10 loan under subsection (a) and section 7(b)(2) of the 

11 Small Business Act (15 U.S.C. 636(b)(2)). 

12 (3) POTENTIALLY RESPONSIBLE PARTIES EX13 CLUDED.—No loan may be made to a person who 

14 under section 107(a) of the Comprehensive Environ15 mental Response, Compensation, and Liability Act 

16 of 1980 is potentially liable with respect to the 

17 Superfund site. 

18 (d) DEFINITIONS.—In this section: 

19 (1) ELIGIBLE PERSON.—The term ‘‘eligible per20 son’’ means— 

21 (A) a small business concern (as defined 

22 under section 3 of the Small Business Act (15 

23 U.S.C. 632)) for which the principal place of 

24 business of the concern is required to relocate 


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1 because such concern is located on or near a 

2 Superfund site; or 

3 (B) an individual whose primary place of 

4 residence is located on or adjacent to a Super5 fund site. 

6 (2) SUBSTANTIAL ECONOMIC INJURY.—The 

7 term ‘‘substantial economic injury’’ has the meaning 

8 given under section 7(b)(3) of the Small Business 

9 Act (15 U.S.C. 636(b)(3)). 

10 (3) SUPERFUND SITE.—The term ‘‘Superfund 

11 site’’ means a site that is included on the National 

12 Priorities List developed by the President in accord13 ance with section 105(a)(8)(B) of the Comprehen14 sive Environmental Response, Compensation, and 

15 Liability Act of 1980 (42 U.S.C. 9605(a)(8)(B)). 

16 (e) AUTHORIZATION OF APPROPRIATIONS.—There is 

17 authorized to be appropriated to the Administrator 

18 $10,000,000 for fiscal years 2020 through 2024. 

19 SEC. 6. ELIGIBILITY FOR ECONOMIC INJURY LOANS. 

20 Section 7(b) of the Small Business Act (15 U.S.C. 

21 636(b)) is amended— 

22 (1) in paragraph (2), by inserting ‘‘to any eligi23 ble concern pursuant to paragraph (16), or’’; and 

24 (2) by inserting after paragraph (15) the fol25 lowing new paragraph: 


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1 ‘‘(16) ECONOMIC INJURY LOANS FOR ELIGIBLE

2 CONCERNS.— 

3 ‘‘(A) IN GENERAL.—The Administrator 

4 may make a loan under paragraph (2) to an eli5 gible concern regardless of whether a disaster 

6 has occurred in the area in which the eligible 

7 concern is located. 

8 ‘‘(B) DEFINITIONS.— 

9 ‘‘(i) ELIGIBLE CONCERN.—The term 

10 ‘eligible concern’ means a small business 

11 concern for which the principal place of 

12 business of the concern is required to relo13 cate because such concern is located on or 

14 near a Superfund site. 

15 ‘‘(ii) SUPERFUND SITE.—The term 

16 ‘Superfund site’ means a site that is in17 cluded on the National Priorities List de18 veloped by the President in accordance 

19 with section 105(a)(8)(B) of the Com20 prehensive Environmental Response, Com21 pensation, and Liability Act of 1980 (42 

22 U.S.C. 9605(a)(8)(B)).’’. 

Æ 


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