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. SHEA- 
PORTER, Mr. SIRES, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. 
SCOTT of Virginia, Ms. MCCOLLUM, Mrs. WATSON COLEMAN, Ms. JACK-
SON 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 subse-
quently 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 re-
quired to relocate from a Superfund site, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Superfund Enhance-
ment Act of 2018’’. 
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SEC. 2. RENEWAL OF SUPERFUND FINANCING RATE. 
(a) IN GENERAL.—Section 4611 of the Internal Rev-
enue Code of 1986 is amended by striking subsection (e). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on January 1, 2018. 
SEC. 3. DEDUCTION FOR EXPENSES IN CONNECTION WITH 
MOVING FROM A SITE LISTED ON NATIONAL 
PRIORITIES LIST. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 198 the following new section: 
‘‘SEC. 198A. EXPENSES IN CONNECTION WITH MOVING 
FROM A SITE LISTED ON NATIONAL PRIOR-
ITIES LIST. 
‘‘(a) IN GENERAL.—A qualified small business may 
elect to treat as an expense which is not chargeable to 
capital account, and deductible in the year in which paid 
or incurred, so much of the qualified environmental dis-
aster moving expenses which are paid or incurred by the 
taxpayer for the taxable year as do not exceed $10,000. 
‘‘(b) QUALIFIED SMALL BUSINESS.—For purposes of 
this section, the term ‘qualified small business’ means any 
person which is a small business concern (as defined under 
section 3 of the Small Business Act (15 U.S.C. 632)) at 
all times during the preceding taxable year. 
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‘‘(c) QUALIFIED ENVIRONMENTAL DISASTER MOV-
ING EXPENSE.—For purposes of this section, the term 
‘qualified environmental disaster moving expense’ means 
any expenditure— 
‘‘(1) which is otherwise chargeable to capital ac-
count, and 
‘‘(2) which is paid or incurred in connection 
with relocating a trade or business carried on in a 
location which is situated on, or adjacent to, a site 
which is on, or proposed for, the national priorities 
list under section 105(a)(8)(B) of the Comprehen-
sive Environmental Response, Compensation, and 
Liability Act of 1980. 
‘‘(d) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) POTENTIALLY RESPONSIBLE PARTIES EX-
CLUDED.—No amount shall be taken into account 
under subsection (a) by a person who under section 
107(a) of the Comprehensive Environmental Re-
sponse, Compensation, and Liability Act of 1980 is 
potentially liable with respect to the site described in 
subsection (c)(2). 
‘‘(2) CONTROLLED
GROUPS.—All members of 
the same controlled group of corporations (within 
the meaning of section 52(a)) and all persons under 
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