II 

113TH CONGRESS 

2D SESSION S. 2679 

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 

JULY 29, 2014 

Mr. BOOKER (for himself, Mr. MENENDEZ, and Mrs. BOXER) 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 2014’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF SUPERFUND 

7 EXCISE TAXES. 

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

9 the Internal Revenue Code of 1986 is amended to read 

10 as follows: 


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1 ‘‘(e) APPLICATION OF HAZARDOUS SUBSTANCE

2 SUPERFUND FINANCING RATE.—The Hazardous Sub3 stance Superfund financing rate under this section shall 

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

5 1996, and after the date that is 60 days after the date 

6 of the enactment of the Superfund Polluter Pays Restora7 tion Act of 2014.’’. 

8 (b) MODIFICATION OF HAZARDOUS SUBSTANCE

9 SUPERFUND FINANCING RATE.— 

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

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

12 inserting ‘‘15.8 cents’’. 

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

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

15 following new paragraph: 

16 ‘‘(3) ADJUSTMENT FOR INFLATION.— 

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

18 taxable year beginning after December 31, 

19 2014, the amount under paragraph (2)(A) shall 

20 be increased by an amount equal to— 

21 ‘‘(i) such amount, multiplied by 

22 ‘‘(ii) the cost-of-living adjustment de23 termined under section 1(f)(3) for the cal24 endar year in which such taxable year be25 gins by substituting ‘calendar year 2013’ 


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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 0.1 cents, such increase shall be rounded to the 

6 next lowest multiple of 0.1 cents.’’. 

7 (c) MODIFICATION OF RATE OF TAX ON CERTAIN

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

9 Code of 1986 is amended to read as follows: 

10 ‘‘(b) AMOUNT OF TAX.— 

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

12 by subsection (a) shall be determined in accordance 

13 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

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


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

amount per ton: 

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 2014, 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 2013’ 

12 for ‘calendar year 1992’ in subparagraph 

13 (B) thereof. 

14 ‘‘(B) ROUNDING.—If any increase deter15 mined under this paragraph is not a multiple of 


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1 $0.01, such increase shall be rounded to the 

2 next lowest multiple of $0.01.’’. 

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

4 this section shall apply to oil and petroleum products re5 ceived or entered during calendar quarters beginning more 

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

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

8 EXCISE TAX PURPOSES. 

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

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

11 amended to read as follows: 

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

13 crude oil condensates, natural gasoline, any bitumen 

14 or bituminous mixture, any oil derived from a bitu15 men or bituminous mixture (including oil derived 

16 from tar sands), and any oil derived from kerogen17 bearing sources (including oil derived from oil 

18 shale).’’. 

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

20 this section shall apply to oil and petroleum products re21 ceived or entered during calendar quarters beginning more 

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


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1 SEC. 4. USE OF HAZARDOUS SUBSTANCE SUPERFUND FOR 

2 CLEANUP. 

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

4 Comprehensive Environmental Response, Compensation, 

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

6 (1) in subsection (a) by striking ‘‘For the pur7 poses specified’’ and all that follows through ‘‘for 

8 the following purposes:’’ and inserting the following: 

9 ‘‘The amount in the Hazardous Substance Super10 fund established under section 9507 of the Internal 

11 Revenue Code of 1986 shall be available, without 

12 further appropriation, to be used for the purposes 

13 specified in this section. The President shall use 

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

15 (2) in subsection (c)— 

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

17 as are provided in appropriations Acts, the’’ 

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

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

20 extent that such costs’’ and all that follows 

21 through ‘‘and 1994’’. 

22 (b) AMENDMENT TO THE INTERNAL REVENUE

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

24 1986 is amended— 

25 (1) in subsection (c)(1)— 


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1 (A) by striking ‘‘, as provided in appro2 priations Acts,’’; and 

3 (B) by striking ‘‘the Superfund Amend4 ments and Reauthorization Act of 1986’’ in 

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

6 Polluter Pays Restoration Act of 2014’’; and 

7 (2) in subsection (d)(3), by striking subpara8 graph (B) and redesignating subparagraph (C) as 

9 subparagraph (B). 

Æ 


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