II 

111TH CONGRESS 

2D SESSION S. 3125 

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

the Superfund. 

IN THE SENATE OF THE UNITED STATES 

MARCH 16, 2010 

Mr. NELSON of Florida 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 extend 

the financing of the Superfund. 

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 Act’’. 

6 SEC. 2. EXTENSION OF SUPERFUND EXCISE TAX. 

7 (a) IN GENERAL.— 

8 (1) EXTENSION.—Section 4611(e) of the Inter9 nal Revenue Code of 1986 is amended to read as fol10 lows: 


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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 of the enactment of this sub6 section and before January 1, 2019.’’. 

7 (2) MODIFICATION OF HAZARDOUS SUBSTANCE

8 SUPERFUND FINANCING RATE.—Section 

9 4611(c)(2)(A) of such Code is amended by striking 

10 ‘‘9.7 cents’’ and inserting ‘‘17.0 cents’’. 

11 (3) INFLATION ADJUSTMENT.—Section 4611(c) 

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

13 following new paragraph: 

14 ‘‘(3) ADJUSTMENT FOR INFLATION.— 

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

16 taxable year beginning after December 31, 

17 2010, the amount under paragraph (2)(A) shall 

18 be increased by an amount equal to— 

19 ‘‘(i) such amount, multiplied by 

20 ‘‘(ii) the cost-of-living adjustment de21 termined under section 1(f)(3) for the cal22 endar year in which such taxable year be23 gins by substituting ‘calendar year 2009’ 

24 for ‘calendar year 1992’ in subparagraph 

25 (B) thereof. 


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1 ‘‘(B) ROUNDING.—If any increase deter2 mined under this paragraph is not a multiple of 

3 0.1 cents, such increase shall be rounded to the 

4 next lowest multiple of 0.1 cents.’’. 

5 (b) MODIFICATION OF RATE OF TAX ON CERTAIN

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

7 Code of 1986 is amended to read as follows: 

8 ‘‘(b) AMOUNT OF TAX.— 

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

10 by subsection (a) shall be determined in accordance 

11 with the following table: 

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

amount per ton 

Acetylene ................................................................. $12.81

Benzene ................................................................... 12.81

Butane .................................................................... 12.81

Butylene .................................................................. 12.81

Butadiene ................................................................ 12.81

Ethylene .................................................................. 12.81

Methane .................................................................. 9.05

Napthalene .............................................................. 12.81

Propylene ................................................................ 12.81

Toluene ................................................................... 12.81

Xylene ..................................................................... 12.81

Ammonia ................................................................. 6.94

Antimony ................................................................ 11.70

Antimony trioxide ................................................... 9.86

Arsenic .................................................................... 11.70

Arsenic trioxide ....................................................... 8.97

Barium sulfide ........................................................ 6.05

Bromine .................................................................. 11.70

Cadmium ................................................................. 11.70

Chlorine .................................................................. 7.10

Chromium ............................................................... 11.70

Chromite ................................................................. 4.00

Potassium dichromate ............................................ 4.44

Sodium dichromate ................................................. 4.92

Cobalt ...................................................................... 11.70

Cupric sulfate ......................................................... 4.92

Cupric oxide ............................................................ 9.44

Cuprous oxide ......................................................... 10.44


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

amount per ton 

Hydrochloric acid .................................................... 0.76

Hydrogen fluoride ................................................... 11.12

Lead oxide .............................................................. 10.89

Mercury ................................................................... 11.70

Nickel ...................................................................... 11.70

Phosphorus ............................................................. 11.70

Stannous chloride ................................................... 7.50

Stannic chloride ...................................................... 5.58

Zinc chloride ........................................................... 5.84

Zinc sulfate ............................................................. 5.00

Potassium hydroxide ............................................... 0.58

Sodium hydroxide ................................................... 0.74

Sulfuric acid ........................................................... 0.68

Nitric acid ............................................................... 0.63. 

1 ‘‘(2) ADJUSTMENT FOR INFLATION.— 

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

3 taxable year beginning after December 31, 

4 2010, 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 2009’ 

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 

16 $0.01, such increase shall be rounded to the 

17 next lowest multiple of $0.01.’’. 


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1 (c) TECHNICAL AMENDMENTS.— 

2 (1) Section 4611(b) of the Internal Revenue 

3 Code of 1986 is amended— 

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

5 paragraph (1)(A), 

6 (B) by striking ‘‘or exportation’’ in para7 graph (1)(B), and 

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

9 the heading. 

10 (2) Section 4611(d)(3) of such Code is amend11 ed— 

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

13 as the case may be’’ in the text and inserting 

14 ‘‘the crude oil’’, and 

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

16 heading. 

17 (d) EFFECTIVE DATES.—The amendments made by 

18 this section shall take effect on the date of the enactment 

19 of this Act. 

Æ 


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