I 

113TH CONGRESS 

2D SESSION H. R. 3870 

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 

JANUARY 14, 2014 

Mr. BLUMENAUER (for himself, Mr. HOLT, Mr. PALLONE, Mr. NADLER, Ms. 

SCHWARTZ, Mr. CONYERS, Ms. SHEA-PORTER, Mr. PASCRELL, Ms. LEE

of California, Mr. SCHIFF, Mr. CONNOLLY, Mr. MORAN, Mr. GRIJALVA, 

Mr. HUFFMAN, Ms. MCCOLLUM, and Mr. CARTWRIGHT) 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, 


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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’’. 


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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) 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 ‘‘December 31, 1995’’ in sub11 section (d)(3)(B) and inserting ‘‘December 31, 

12 2023’’. 

13 SEC. 3. BUDGETARY TREATMENT OF HAZARDOUS SUB14 STANCE SUPERFUND. 

15 Notwithstanding any other provision of law, the re16 ceipts and disbursements of the Hazardous Substance 

17 Superfund established in section 9507 of the Internal Rev18 enue Code of 1986— 

19 (1) shall not be counted as new budget author20 ity, outlays, receipts, or deficit or surplus for pur21 poses of— 

22 (A) the budget of the United States Gov23 ernment as submitted by the President; 


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1 (B) the congressional budget (including al2 locations of budget authority and outlays pro3 vided therein); 

4 (C) the Balanced Budget and Emergency 

5 Deficit Control Act of 1985; or 

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

7 2010; 

8 (2) shall be exempt from any general budget 

9 limitation imposed by statute on expenditures and 

10 net lending (budget outlays) of the United States 

11 Government; and 

12 (3) shall be available only for the purposes 

13 specified in section 111 of the Comprehensive Envi14 ronmental Response, Compensation, and Liability 

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

16 SEC. 4. EXTENSION OF SUPERFUND TAXES. 

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

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

19 as follows: 

20 ‘‘(e) APPLICATION OF HAZARDOUS SUBSTANCE

21 SUPERFUND FINANCING RATE.—The Hazardous Sub22 stance Superfund financing rate under this section shall 

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

24 1996, and after the date of the enactment of the Super25 fund Reinvestment Act and before January 1, 2024.’’. 


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1 (b) CORPORATE ENVIRONMENTAL INCOME TAX.— 

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

3 to read as follows: 

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

5 section shall apply to taxable years beginning after De6 cember 31, 1986, and before January 1, 1996, and to tax7 able years beginning after the date of the enactment of 

8 the Superfund Reinvestment Act and before January 1, 

9 2024.’’. 

10 (c) TECHNICAL AMENDMENTS.— 

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

12 is amended— 

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

14 paragraph (1)(A); 

15 (B) by striking ‘‘or exportation’’ in para16 graph (1)(B); and 

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

18 the heading thereof. 

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

20 Code is amended— 

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

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

23 oil’’; and 

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

25 heading thereof. 


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1 SEC. 5. APPLICABILITY. 

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

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

4 this Act) shall apply to fiscal years beginning after Sep5 tember 30, 2014. 

6 (b) EXCISE TAXES.—The amendments made by sec7 tions 4(a) and 4(c) shall take effect on the date of the 

8 enactment of this Act. 

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

10 4(b) shall apply to taxable years beginning after the date 

11 of the enactment of this Act. 

Æ 


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