I 

115TH CONGRESS 

2D SESSION H. R. 5669 

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 1, 2018 

Ms. VELA ́ZQUEZ (for herself, Mr. GRIJALVA, Ms. LEE, Mr. VISCLOSKY, Ms. 

BARRAGA ́N, Mr. GUTIE ́RREZ, Ms. BORDALLO, Ms. NORTON, Ms. SHEAPORTER, Mr. SIRES, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. 

SCOTT of Virginia, Ms. MCCOLLUM, Mrs. WATSON COLEMAN, Ms. JACKSON LEE, Mr. MCGOVERN, and Mr. ESPAILLAT) 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 2018’’. 


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1 SEC. 2. RENEWAL OF SUPERFUND FINANCING RATE. 

2 (a) IN GENERAL.—Section 4611 of the Internal Rev3 enue Code of 1986 is amended by striking subsection (e). 

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

5 this section shall take effect on January 1, 2018. 

6 SEC. 3. DEDUCTION FOR EXPENSES IN CONNECTION WITH 

7 MOVING FROM A SITE LISTED ON NATIONAL 

8 PRIORITIES LIST. 

9 (a) IN GENERAL.—Part VI of subchapter B of chap10 ter 1 of the Internal Revenue Code of 1986 is amended 

11 by inserting after section 198 the following new section: 

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

13 FROM A SITE LISTED ON NATIONAL PRIOR14 ITIES LIST. 

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

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

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

18 or incurred, so much of the qualified environmental dis19 aster moving expenses which are paid or incurred by the 

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

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

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

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

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

25 all times during the preceding taxable year. 


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1 ‘‘(c) QUALIFIED ENVIRONMENTAL DISASTER MOV2 ING EXPENSE.—For purposes of this section, the term 

3 ‘qualified environmental disaster moving expense’ means 

4 any expenditure— 

5 ‘‘(1) which is otherwise chargeable to capital ac6 count, and 

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

8 with relocating a trade or business carried on in a 

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

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

11 list under section 105(a)(8)(B) of the Comprehen12 sive Environmental Response, Compensation, and 

13 Liability Act of 1980. 

14 ‘‘(d) SPECIAL RULES.—For purposes of this sec15 tion— 

16 ‘‘(1) POTENTIALLY RESPONSIBLE PARTIES EX17 CLUDED.—No amount shall be taken into account 

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

19 107(a) of the Comprehensive Environmental Re20 sponse, Compensation, and Liability Act of 1980 is 

21 potentially liable with respect to the site described in 

22 subsection (c)(2). 

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

24 the same controlled group of corporations (within 

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


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1 common control (within the meaning of section 

2 52(b)) shall be treated as 1 person for purposes of 

3 this section. 

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

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

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

7 partnership and each partner. A similar rule shall 

8 apply in the case of an S corporation and its share9 holders. 

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

11 case of the amount of the deduction determined 

12 under this section— 

13 ‘‘(A) no deduction or credit shall be al14 lowed for such amount under any other provi15 sion of this chapter, and 

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

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

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

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

20 is amended by inserting after the item relating to section 

21 198 the following new item: 

‘‘Sec. 198A. Expenses in connection with moving from a site listed on national 

priorities list.’’. 

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

23 this section shall apply to amounts paid or incurred in taxVerDate Sep 11 2014 01:38 May 11, 2018 Jkt 079200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H5669.IH H5669

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1 able years beginning after the date of the enactment of 

2 this Act. 

3 SEC. 4. DISASTER LOANS TO SMALL BUSINESS CONCERNS 

4 FOR RELOCATION FROM A SUPERFUND SITE. 

5 (a) ESTABLISHMENT.—The Administrator shall es6 tablish and carry out a pilot program under which the Ad7 ministrator shall provide direct loans to an eligible person 

8 to assist such eligible person in relocating the principal 

9 place of business or primary place of residence of such 

10 eligible person, if the principal place of business or pri11 mary place of residence is located in an area that is des12 ignated as a Superfund site on a date after— 

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

14 small business concern, the establishment of the 

15 principal place of business; or 

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

17 individual, the establishment of a primary place of 

18 residence. 

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

20 established under subsection (a) shall— 

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

22 described under section 7(b)(8) of the Small Busi23 ness Act (15 U.S.C. 636(b)(8)); and 

24 (2) have a term of 5 years. 


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1 (c) ELIGIBILITY FOR ECONOMIC INJURY DISASTER

2 LOANS.— 

3 (1) IN GENERAL.—The Administrator may 

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

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

6 an eligible person that is a small business concern 

7 that has suffered substantial economic injury as a 

8 result of the location of the eligible person in a 

9 Superfund site. 

10 (2) NO DUPLICATION OF BENEFITS.—An eligi11 ble person described in paragraph (1) may receive a 

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

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

14 (3) POTENTIALLY RESPONSIBLE PARTIES EX15 CLUDED.—No loan may be made to a person who 

16 under section 107(a) of the Comprehensive Environ17 mental Response, Compensation, and Liability Act 

18 of 1980 is potentially liable with respect to the 

19 Superfund site. 

20 (d) DEFINITIONS.—In this section: 

21 (1) ELIGIBLE PERSON.—The term ‘‘eligible per22 son’’ means— 

23 (A) a small business concern (as defined 

24 under section 3 of the Small Business Act (15 

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


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1 business of the concern is required to relocate 

2 because such concern is located on or near a 

3 Superfund site; or 

4 (B) an individual whose primary place of 

5 residence is located on or adjacent to a Super6 fund site. 

7 (2) SUBSTANTIAL ECONOMIC INJURY.—The 

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

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

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

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

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

13 Priorities List developed by the President in accord14 ance with section 105(a)(8)(B) of the Comprehen15 sive Environmental Response, Compensation, and 

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

17 (e) AUTHORIZATION OF APPROPRIATIONS.—There is 

18 authorized to be appropriated to the Administrator 

19 $10,000,000 for fiscal years 2019 through 2023. 

20 SEC. 5. ELIGIBILITY FOR ECONOMIC INJURY LOANS. 

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

22 636(b)) is amended— 

23 (1) in paragraph (2), by inserting ‘‘to any eligi24 ble concern pursuant to paragraph (16), or’’; and 


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1 (2) by inserting after paragraph (15) the fol2 lowing new paragraph: 

3 ‘‘(16) ECONOMIC INJURY LOANS FOR ELIGIBLE

4 CONCERNS.— 

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

6 may make a loan under paragraph (2) to an eli7 gible concern regardless of whether a disaster 

8 has occurred in the area in which the eligible 

9 concern is located. 

10 ‘‘(B) DEFINITIONS.— 

11 ‘‘(i) ELIGIBLE CONCERN.—The term 

12 ‘eligible concern’ means a small business 

13 concern for which the principal place of 

14 business of the concern is required to relo15 cate because such concern is located on or 

16 near a Superfund site. 

17 ‘‘(ii) SUPERFUND SITE.—The term 

18 ‘Superfund site’ means a site that is in19 cluded on the National Priorities List de20 veloped by the President in accordance 

21 with section 105(a)(8)(B) of the Com22 prehensive Environmental Response, Com23 pensation, and Liability Act of 1980 (42 

24 U.S.C. 9605(a)(8)(B)).’’. 

Æ 


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