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 re-
sources 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 provi-
sions 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 haz-
ardous substances under the Comprehensive Environ-
mental Response, Compensation, and Liability Act of 
1980, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Superfund Reinvest-
ment Act’’. 
SEC. 2. USE OF HAZARDOUS SUBSTANCE SUPERFUND FOR 
CLEANUP. 
(a) AVAILABILITY OF AMOUNTS.—Section 111 of the 
Comprehensive Environmental Response, Compensation, 
and Liability Act of 1980 (42 U.S.C. 9611) is amended— 
(1) in subsection (a) by striking ‘‘For the pur-
poses specified’’ and all that follows through ‘‘for 
the following purposes:’’ and inserting the following: 
‘‘The amount in the Hazardous Substance Super-
fund established under section 9507 of the Internal 
Revenue Code of 1986 shall be available, without 
further appropriation, to be used for the purposes 
specified in this section. The President shall use 
such amount for the following purposes:’’; and 
(2) in subsection (c)— 
(A) by striking ‘‘Subject to such amounts 
as are provided in appropriations Acts, the’’ 
each place it appears and inserting ‘‘The’’; and 
(B) in paragraph (12) by striking ‘‘to the 
extent that such costs’’ and all that follows 
through ‘‘and 1994’’. 
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(b) AMENDMENT
TO
THE
INTERNAL
REVENUE 
CODE.—Section 9507 of the Internal Revenue Code of 
1986 is amended— 
(1) by striking ‘‘appropriated to’’ in subsection 
(a)(1) and inserting ‘‘made available for’’; 
(2) by striking ‘‘appropriated’’ in subsection (b) 
and inserting ‘‘transferred’’; 
(3) by striking ‘‘, as provided in appropriations 
Acts,’’ in subsection (c)(1); and 
(4) by striking ‘‘December 31, 1995’’ in sub-
section (d)(3)(B) and inserting ‘‘December 31, 
2023’’. 
SEC. 3. BUDGETARY TREATMENT OF HAZARDOUS SUB-
STANCE SUPERFUND. 
Notwithstanding any other provision of law, the re-
ceipts and disbursements of the Hazardous Substance 
Superfund established in section 9507 of the Internal Rev-
enue Code of 1986— 
(1) shall not be counted as new budget author-
ity, outlays, receipts, or deficit or surplus for pur-
poses of— 
(A) the budget of the United States Gov-
ernment as submitted by the President; 
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(B) the congressional budget (including al-
locations of budget authority and outlays pro-
vided therein); 
(C) the Balanced Budget and Emergency 
Deficit Control Act of 1985; or 
(D) the Statutory Pay-As-You-Go Act of 
2010; 
(2) shall be exempt from any general budget 
limitation imposed by statute on expenditures and 
net lending (budget outlays) of the United States 
Government; and 
(3) shall be available only for the purposes 
specified in section 111 of the Comprehensive Envi-
ronmental Response, Compensation, and Liability 
Act of 1980 (42 U.S.C. 9611). 
SEC. 4. EXTENSION OF SUPERFUND TAXES. 
(a) EXCISE TAXES.—Subsection (e) of section 4611 
of the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(e) APPLICATION
OF
HAZARDOUS
SUBSTANCE 
SUPERFUND FINANCING RATE.—The Hazardous Sub-
stance Superfund financing rate under this section shall 
apply after December 31, 1986, and before January 1, 
1996, and after the date of the enactment of the Super-
fund Reinvestment Act and before January 1, 2024.’’. 
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(b) CORPORATE ENVIRONMENTAL INCOME TAX.— 
Subsection (e) of section 59A of such Code is amended 
to read as follows: 
‘‘(e) APPLICATION OF TAX.—The tax imposed by this 
section shall apply to taxable years beginning after De-
cember 31, 1986, and before January 1, 1996, and to tax-
able years beginning after the date of the enactment of 
the Superfund Reinvestment Act and before January 1, 
2024.’’. 
(c) TECHNICAL AMENDMENTS.— 
(1) Subsection (b) of section 4611 of such Code 
is amended— 
(A) by striking ‘‘or exported from’’ in 
paragraph (1)(A); 
(B) by striking ‘‘or exportation’’ in para-
graph (1)(B); and 
(C) by striking ‘‘AND EXPORTATION’’ in 
the heading thereof. 
(2) Paragraph (3) of section 4611(d) of such 
Code is amended— 
(A) by striking ‘‘or exporting the crude oil, 
as the case may be’’ and inserting ‘‘the crude 
oil’’; and 
(B) by striking ‘‘OR
EXPORTS’’ in the 
heading thereof. 
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SEC. 5. APPLICABILITY. 
(a) IN GENERAL.—Except as provided in subsections 
(b) and (c), this Act (including the amendments made by 
this Act) shall apply to fiscal years beginning after Sep-
tember 30, 2014. 
(b) EXCISE TAXES.—The amendments made by sec-
tions 4(a) and 4(c) shall take effect on the date of the 
enactment of this Act. 
(c) INCOME TAX.—The amendment made by section 
4(b) shall apply to taxable years beginning after the date 
of the enactment of this Act. 
Æ 
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