common control (within the meaning of section 
52(b)) shall be treated as 1 person for purposes of 
this section. 
‘‘(3) PARTNERSHIPS AND S CORPORATIONS.—In 
the case of a partnership, the $10,000 limitation 
under subsection (a) shall apply with respect to the 
partnership and each partner. A similar rule shall 
apply in the case of an S corporation and its share-
holders. 
‘‘(4) DENIAL
OF
DOUBLE
BENEFIT.—In the 
case of the amount of the deduction determined 
under this section— 
‘‘(A) no deduction or credit shall be al-
lowed for such amount under any other provi-
sion of this chapter, and 
‘‘(B) no increase in the adjusted basis of 
any property shall result from such amount.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of chapter 1 of such Code 
is amended by inserting after the item relating to section 
198 the following new item: 
‘‘Sec. 198A. Expenses in connection with moving from a site listed on national 
priorities list.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
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able years beginning after the date of the enactment of 
this Act. 
SEC. 4. DISASTER LOANS TO SMALL BUSINESS CONCERNS 
FOR RELOCATION FROM A SUPERFUND SITE. 
(a) ESTABLISHMENT.—The Administrator shall es-
tablish and carry out a pilot program under which the Ad-
ministrator shall provide direct loans to an eligible person 
to assist such eligible person in relocating the principal 
place of business or primary place of residence of such 
eligible person, if the principal place of business or pri-
mary place of residence is located in an area that is des-
ignated as a Superfund site on a date after— 
(1) with respect to an eligible person that is a 
small business concern, the establishment of the 
principal place of business; or 
(2) with respect to an eligible person that is an 
individual, the establishment of a primary place of 
residence. 
(b) LOAN TERMS.—A loan made under the program 
established under subsection (a) shall— 
(1) be subject to the same limitations as a loan 
described under section 7(b)(8) of the Small Busi-
ness Act (15 U.S.C. 636(b)(8)); and 
(2) have a term of 5 years. 
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(c) ELIGIBILITY FOR ECONOMIC INJURY DISASTER 
LOANS.— 
(1) IN
GENERAL.—The Administrator may 
make a loan pursuant to section 7(b)(2) of the 
Small Business Act (15 U.S.C. 636(b)(2)) to assist 
an eligible person that is a small business concern 
that has suffered substantial economic injury as a 
result of the location of the eligible person in a 
Superfund site. 
(2) NO DUPLICATION OF BENEFITS.—An eligi-
ble person described in paragraph (1) may receive a 
loan under subsection (a) and section 7(b)(2) of the 
Small Business Act (15 U.S.C. 636(b)(2)). 
(3) POTENTIALLY RESPONSIBLE PARTIES EX-
CLUDED.—No loan may be made to a person who 
under section 107(a) of the Comprehensive Environ-
mental Response, Compensation, and Liability Act 
of 1980 is potentially liable with respect to the 
Superfund site. 
(d) DEFINITIONS.—In this section: 
(1) ELIGIBLE PERSON.—The term ‘‘eligible per-
son’’ means— 
(A) a small business concern (as defined 
under section 3 of the Small Business Act (15 
U.S.C. 632)) for which the principal place of 
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business of the concern is required to relocate 
because such concern is located on or near a 
Superfund site; or 
(B) an individual whose primary place of 
residence is located on or adjacent to a Super-
fund site. 
(2) SUBSTANTIAL
ECONOMIC
INJURY.—The 
term ‘‘substantial economic injury’’ has the meaning 
given under section 7(b)(3) of the Small Business 
Act (15 U.S.C. 636(b)(3)). 
(3) SUPERFUND SITE.—The term ‘‘Superfund 
site’’ means a site that is included on the National 
Priorities List developed by the President in accord-
ance with section 105(a)(8)(B) of the Comprehen-
sive Environmental Response, Compensation, and 
Liability Act of 1980 (42 U.S.C. 9605(a)(8)(B)). 
(e) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to the Administrator 
$10,000,000 for fiscal years 2019 through 2023. 
SEC. 5. ELIGIBILITY FOR ECONOMIC INJURY LOANS. 
Section 7(b) of the Small Business Act (15 U.S.C. 
636(b)) is amended— 
(1) in paragraph (2), by inserting ‘‘to any eligi-
ble concern pursuant to paragraph (16), or’’; and 
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(2) by inserting after paragraph (15) the fol-
lowing new paragraph: 
‘‘(16) ECONOMIC INJURY LOANS FOR ELIGIBLE 
CONCERNS.— 
‘‘(A) IN
GENERAL.—The Administrator 
may make a loan under paragraph (2) to an eli-
gible concern regardless of whether a disaster 
has occurred in the area in which the eligible 
concern is located. 
‘‘(B) DEFINITIONS.— 
‘‘(i) ELIGIBLE CONCERN.—The term 
‘eligible concern’ means a small business 
concern for which the principal place of 
business of the concern is required to relo-
cate because such concern is located on or 
near a Superfund site. 
‘‘(ii) SUPERFUND
SITE.—The term 
‘Superfund site’ means a site that is in-
cluded on the National Priorities List de-
veloped by the President in accordance 
with section 105(a)(8)(B) of the Com-
prehensive Environmental Response, Com-
pensation, and Liability Act of 1980 (42 
U.S.C. 9605(a)(8)(B)).’’. 
Æ 
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