I 
109TH CONGRESS 
1ST SESSION H. R. 4481 
To amend the Internal Revenue Code of 1986 to extend the financing for 
Superfund for purposes of cleanup activities with respect to Hurricanes 
Katrina and Rita, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 8, 2005 
Mr. HINCHEY (for himself, Mr. SHAYS, Mr. ENGEL, Mr. GRIJALVA, Mr. 
HOLT, Ms. MCKINNEY, Mr. THOMPSON of Mississippi, Mr. EVANS, Mr. 
SANDERS, Mr. MARKEY, Mr. PAYNE, Mr. HASTINGS of Florida, Mr. 
LEVIN, Mr. MCDERMOTT, Mr. NADLER, Mr. TOWNS, Mr. FARR, Mr. 
RANGEL, Ms. SCHWARTZ of Pennsylvania, Mr. OWENS, Mrs. MALONEY, 
Mrs. LOWEY, Ms. CARSON, Ms. WOOLSEY, and Mr. MCNULTY) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means, and in addition to the Committees on Energy and Commerce 
and Transportation and Infrastructure, 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 amend the Internal Revenue Code of 1986 to extend 
the financing for Superfund for purposes of cleanup ac-
tivities with respect to Hurricanes Katrina and Rita, 
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 for Hurri-
cane Accountability and Recovery Act of 2005’’. 
SEC. 2. FINDINGS. 
The Congress finds that— 
(1) the Comprehensive Environmental Re-
sponse, Compensation, and Liability Act of 1980 es-
tablished a Federal Superfund trust fund for the 
purpose of hazardous substance remediation at sites 
across the Nation; 
(2) the release of hazardous substances threat-
ens and impairs public health, community infra-
structure, the economy, and social well being; 
(3) the Environmental Protection Agency has 
evaluated more than 45,900 sites and placed 1,540 
Superfund sites on the National Priorities List; 
(4) more than 70,000,000 Americans live with-
in 4 miles of a Superfund site; 
(5) the expiration of the crude oil, chemical 
feedstock, and corporate taxes in 1995 has contrib-
uted to a funding shortfall that prevented numerous 
Superfund sites from receiving new construction 
funding in fiscal years 2004 and 2005 and slowed 
the pace of existing cleanups;
(6) delayed and slowed Superfund cleanup ac-
tions magnify public health risks and increase total 
remediation costs; 
(7) the reestablishment of the Superfund tax 
would have no effect on the liability under the Com-
prehensive Environmental Response, Compensation, 
and Liability Act of 1980 of responsible parties or 
potentially responsible parties for hazardous sub-
stance releases; 
(8) Hurricanes Katrina and Rita caused un-
precedented environmental damage in the Gulf Coast 
States of Alabama, Louisiana, Mississippi, and 
Texas; 
(9) Hurricanes Katrina and Rita caused signifi-
cant new releases of hazardous substances and also 
damaged, threatened, or otherwise impaired the in-
tegrity of 54 sites listed on the National Priorities 
List and other facilities producing, manufacturing, 
storing, or releasing hazardous substances; 
(10) released hazardous substances must be re-
moved, remediated, and otherwise cleaned up to 
mitigate environmental damage and to protect public 
health;
(11) the current and future removal, remedi-
ation, and cleanup efforts in Hurricane-affected 
areas will incur significant costs; and 
(12) the costs incurred to remove, remediate, 
and otherwise clean up hazardous substances, in the 
Hurricane-impacted areas of the Gulf Coast and na-
tionwide, are most equitably borne by the parties re-
sponsible for the manufacture, production, use, stor-
age, and release of such substances. 
SEC. 3. SUPERFUND TAXES. 
(a) PERMANENT EXTENSION.— 
(1) EXCISE TAXES.—Section 4611(e) of the In-
ternal 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 this sub-
section.’’. 
(2) 
CORPORATE
ENVIRONMENTAL
INCOME 
TAX.—Section 59A(e) of the Internal Revenue Code 
of 1986 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 
this subsection.’’. 
(3) TECHNICAL AMENDMENTS.— 
(A) Section 4611(b) of the Internal Rev-
enue Code of 1986 is amended— 
(i) by striking ‘‘or exported from’’ in 
paragraph (1)(A), 
(ii) by striking ‘‘or exportation’’ in 
paragraph (1)(B), and 
(iii) by striking ‘‘AND EXPORTATION’’ 
in the heading. 
(B) Section 4611(d)(3) of such Code is 
amended— 
(i) by striking ‘‘or exporting the crude 
oil, as the case may be’’ in the text and in-
serting ‘‘the crude oil’’, and 
(ii) by striking ‘‘OR EXPORTS’’ in the 
heading. 
(b) TEMPORARY TAX INCREASE FOR CLEANUP RE-
QUIRED
BY REASON
OF HURRICANES KATRINA
AND 
RITA.— 
(1) IN
GENERAL.—Subsection (c) of section 
4611 of such Code is amended by adding at the end 
the following new paragraph:
‘‘(3) TEMPORARY
RATE
INCREASE
TO
FUND 
HURRICANES
KATRINA
AND
RITA
TOXIC
WASTE 
CLEANUP.—During the period beginning on January 
1, 2006, and ending on December 31, 2008, the rate 
of tax specified by subparagraph (A) of paragraph 
(2) shall be increased by the amount equal to 50 
percent of such rate.’’. 
(2) CERTAIN CHEMICALS AND IMPORTED SUB-
STANCES.—Section 4661 of such Code (relating to 
imposition of tax on certain chemicals) is amended 
by adding at the end the following: 
‘‘(c) TEMPORARY INCREASE TO FUND HURRICANES 
KATRINA AND RITA TOXIC WASTE CLEANUP.—During 
the period beginning on January 1, 2006, and ending on 
December 31, 2008, each amount of tax per ton with re-
spect to a substance specified in subsection (b) shall be 
increased by an amount equal to 50 percent of such 
amount.’’. 
(3) TEMPORARY INCREASE IN CORPORATE EN-
VIRONMENTAL INCOME TAX TO FUND HURRICANES 
KATRINA AND RITA TOXIC WASTE CLEANUP.—Sub-
section (a) of section 59A of such Code (relating to 
imposition of tax) is amended by adding at the end 
the following flush sentence: ‘‘In the case of taxable 
years beginning on or after January 1, 2006, and
ending on or before December 31, 2008, the pre-
ceding sentence shall be applied by substituting 
‘0.18 percent’ for ‘0.12 percent’.’’. 
(4) SEPARATE
ACCOUNTING
FOR
CLEANUP 
FUNDS.—Section 9507 of such Code (relating to 
Hazardous Substance Superfund) is amended by 
adding at the end the following new subsection: 
‘‘(f) 
ESTABLISHMENT
OF
GULF
HURRICANES 
CLEANUP ACCOUNT.— 
‘‘(1) CREATION OF ACCOUNT.—There is estab-
lished in the Hazardous Substance Superfund a sep-
arate account to be known as the ‘Gulf Hurricanes 
Cleanup Account’ consisting of such amounts as 
may be transferred or credited to the Gulf Hurri-
canes Cleanup Account as provided in this sub-
section or section 9602(b). 
‘‘(2) TRANSFERS TO ACCOUNT.—The Secretary 
shall transfer to the Gulf Hurricanes Cleanup Ac-
count from the amounts appropriated to Superfund 
under subsection (b) amounts equal to— 
‘‘(A) the increase in the tax imposed under 
section 59A by reason of the last sentence of 
subsection (a) thereof,
‘‘(B) the increase in the tax imposed under 
section 4611(c) by reason of paragraph (3) 
thereof, 
‘‘(C) the increase in the tax imposed under 
section 4661 by reason of subsection (c) there-
of, and 
‘‘(D) the increase in the tax imposed under 
section 4671 by reason of the increase in tax 
under section 4661(c). 
‘‘(3) 
EXPENDITURES
FROM
ACCOUNT.— 
Amounts in the Gulf Hurricanes Cleanup Account 
shall be available, as provided by appropriation Acts, 
for making expenditures in accordance with section 
4 of the Superfund for Hurricane Accountability and 
Recovery Act of 2005. 
‘‘(4) REVERSION
OF
UNEXPENDED
FUNDS.— 
Amounts remaining in the Gulf Hurricanes Cleanup 
Account shall revert to the Hazardous Substance 
Superfund on the date which is the later of— 
‘‘(A) December 31, 2009, or 
‘‘(B) the date as of which the Adminis-
trator of the Environmental Protection Agency 
makes the determination under section 4 of 
such Act.’’. 
(c) EFFECTIVE DATES.—
(1) EXCISE TAXES.—The amendments made by 
subsections (a) (other than paragraph (2) thereof) 
and (b) (other than paragraph (3) thereof shall take 
effect on the date of the enactment of this Act. 
(2) INCOME TAX.—The amendments made by 
subsections (a)(2) and (b)(3) shall apply to taxable 
years beginning after the date of the enactment of 
this Act. 
SEC. 4. EXPENDITURES FROM TRUST FUND. 
Amounts in the Gulf Hurricanes Cleanup Account es-
tablished under subsection (f) of section 9507 of the Inter-
nal Revenue Code of 1986 shall be used only for making 
expenditures in accordance with subsection (c) of such sec-
tion with respect to sites where hazardous substance re-
leases or threatened releases have been caused or exacer-
bated by Hurricane Katrina or Hurricane Rita until such 
time as the Administrator of the Environmental Protec-
tion Agency determines by rule that no response actions 
are necessary to protect human health and the environ-
ment with respect to such sites. Before initiating a rule-
making under this section, the Administrator shall notify 
the Congress of the intention to initiate the rulemaking. 
SEC. 5. CLEANUP REPORTS. 
(a) REQUIREMENT.—Not later than 1 year after the 
date of enactment of this Act, and annually thereafter,
the Administrator of the Environmental Protection Agen-
cy shall transmit to Congress a report on the progress of 
cleanup activities with respect to Hurricanes Katrina and 
Rita. 
(b) CONTENTS OF REPORT.—Each report required 
by subsection (a) shall specify the following: 
(1) The number of full-time equivalent per-
sonnel of the Environmental Protection Agency allo-
cated to such cleanup activities. 
(2) The persons to whom major contracts are 
awarded for such cleanup activities and the amount 
of such contracts. 
(3) The number and location of contaminated 
sites that have been identified. 
(4) The number of sites with the following 
stages of the cleanup process complete: site identi-
fication and investigation, remedial investigation/fea-
sibility study, remedial selection, remedial design, 
and remedial construction. 
(5) For each identified site referred to in para-
graph (3)— 
(A) the type of contaminants discovered; 
(B) the extent of contamination in soil, 
surface water, and groundwater;
(C) the number of emergency removals 
conducted; 
(D) the number of long-term remedial ac-
tions implemented or planned; 
(E) the annual expenditure of funds for all 
necessary response actions; 
(F) the estimated costs of completing all 
necessary response actions; and 
(G) the estimated date of completion of all 
necessary response actions. 
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