I 
116TH CONGRESS 
1ST SESSION H. R. 4088 
To amend the Internal Revenue Code of 1986 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 
hazardous substances under the Comprehensive Environmental Response, 
Compensation, and Liability Act of 1980, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 26, 2019 
Mr. BLUMENAUER (for himself, Mr. CONNOLLY, Mr. MCNERNEY, Ms. SE-
WELL of Alabama, Ms. NORTON, Mr. GRIJALVA, 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 consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the use of funds in the Hazardous Substance Super-
fund 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, 
2028’’. 
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. MODIFICATION OF SUPERFUND TAXES. 
(a) HAZARDOUS SUBSTANCE SUPERFUND FINANC-
ING RATE.— 
(1) EXTENSION.—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, 
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1996, and after the date of the enactment of the Super-
fund Reinvestment Act and before January 1, 2029.’’. 
(2) ADJUSTMENT FOR INFLATION.— 
(A) Section 4611(c)(2)(A) of such Code is 
amended by striking ‘‘9.7 cents’’ and inserting 
‘‘16.3 cents’’. 
(B) Section 4611(c) of such Code is 
amended by adding at the end the following: 
‘‘(3) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN GENERAL.—In the case of a year 
beginning after 2020, the amount in paragraph 
(2)(A) shall be increased by an amount equal 
to— 
‘‘(i) such amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year, determined by substituting 
‘calendar year 2019’ for ‘calendar year 
2016’ in subparagraph (A)(ii) thereof. 
‘‘(B) ROUNDING.—If any amount as ad-
justed under subparagraph (A) is not a multiple 
of $0.01, such amount shall be rounded to the 
next lowest multiple of $0.01.’’. 
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(b) ADJUSTMENT
OF EXCISE TAX
ON CERTAIN 
CHEMICALS FOR INFLATION.—Section 4661(b) of such 
Code is amended to read as follows: 
‘‘(b) AMOUNT OF TAX.— 
‘‘(1) IN GENERAL.—The amount of the tax im-
posed by subsection (a) shall be determined in ac-
cordance with the following table: 
‘‘In the case of: 
The tax is the following 
amount per ton: 
Acetylene 
$11.35
Benzene 
11.35
Butane 
11.35
Butylene 
11.35
Butadiene 
11.35
Ethylene 
11.35
Methane 
8.02
Naphthalene 
11.35
Propylene 
11.35
Toluene 
11.35
Xylene 
11.35
Ammonia 
6.15
Antimony 
10.37
Antimony trioxide 
8.74
Arsenic 
10.37
Arsenic trioxide 
7.95
Barium sulfide 
5.36
Bromine 
10.37
Cadmium 
10.37
Chlorine 
6.29
Chromium 
10.37
Chromite 
3.54
Potassium dichromate 
3.94
Sodium dichromate 
4.36
Cobalt 
10.37
Cupric sulfate 
4.36
Cupric oxide 
8.37
Cuprous oxide 
9.25
Hydrochloric acid 
0.68
Hydrogen fluoride 
9.86
Lead oxide 
9.65
Mercury 
10.37
Nickel 
10.37
Phosphorus 
10.37
Stannous chloride 
6.64
Stannic chloride 
4.94
Zinc chloride 
5.17
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‘‘In the case of: 
The tax is the following 
amount per ton: 
Zinc sulfate 
4.43
Potassium hydroxide 
0.51
Sodium hydroxide 
0.65
Sulfuric acid 
0.61
Nitric acid 
0.56. 
‘‘(2) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN GENERAL.—In the case of a cal-
endar year beginning after 2020, each of the 
amounts in the table in paragraph (1) shall be 
increased by an amount equal to— 
‘‘(i) such amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year, determined by substituting 
‘calendar year 2019’ for ‘calendar year 
2016’ in subparagraph (A)(ii) thereof. 
‘‘(B) ROUNDING.—If any amount as ad-
justed under subparagraph (A) is not a multiple 
of $0.01, such amount shall be rounded to the 
next lowest multiple of $0.01.’’. 
(c) CORPORATE ENVIRONMENTAL INCOME TAX RE-
INSTATED.— 
(1) IN GENERAL.—Subchapter A of chapter 1 
of such Code is amended by inserting after part VII 
the following: 
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‘‘PART VIII—ENVIRONMENTAL TAX 
‘‘Sec. 59B. Environmental tax. 
‘‘SEC. 59B. ENVIRONMENTAL TAX. 
‘‘(a) IMPOSITION OF TAX.—In the case of a corpora-
tion, there is hereby imposed (in addition to any other tax 
imposed by this subtitle) a tax equal to 0.12 percent of 
the excess of— 
‘‘(1) the modified environmental tax taxable in-
come of such corporation for the taxable year, over 
‘‘(2) $3,735,000. 
‘‘(b) MODIFIED ENVIRONMENTAL TAX TAXABLE IN-
COME.—For purposes of this section, the term ‘modified 
environmental tax taxable income’ means taxable income 
determined without regard to— 
‘‘(1) the net operating loss deduction allowable 
under section 172, and 
‘‘(2) the deduction allowed under section 
164(a)(5). 
‘‘(c) EXCEPTION FOR RICS AND REITS.—The tax 
imposed by subsection (a) shall not apply to— 
‘‘(1) a regulated investment company to which 
part I of subchapter M applies, and 
‘‘(2) a real estate investment trust to which 
part II of subchapter M applies. 
‘‘(d) SPECIAL RULES.— 
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‘‘(1) SHORT TAXABLE YEARS.—The application 
of this section to taxable years of less than 12 
months shall be in accordance with regulations pre-
scribed by the Secretary. 
‘‘(2) SECTION 15 NOT TO APPLY.—Section 15 
shall not apply to the tax imposed by this section. 
‘‘(e) ADJUSTMENT FOR INFLATION.— 
‘‘(1) IN GENERAL.—In the case of a taxable 
year beginning after 2020, the dollar amount in sub-
section (a)(2) shall be increased by an amount equal 
to— 
‘‘(A) such amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘calendar year 2019’ for 
‘calendar year 2016’ in subparagraph (A)(ii) 
thereof. 
‘‘(2) ROUNDING.—If any amount as adjusted 
under subparagraph (A) is not a multiple of $1,000, 
such amount shall be rounded to the next lowest 
multiple of $1,000. 
‘‘(f) APPLICATION OF TAX.—The tax imposed by this 
section shall apply to taxable years ending after the date 
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of the enactment of the Superfund Reinvestment Act and 
beginning before January 1, 2029.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Paragraph (2) of section 26(b) of such 
Code is amended by striking ‘‘and’’ at the end 
of subparagraph (X), by striking the period at 
the end of subparagraph (Y) and inserting ‘‘, 
and’’, and by adding at the end the following 
new subparagraph: 
‘‘(Z) section 59B (relating to environ-
mental tax).’’. 
(B) Subsection (a) of section 164 of such 
Code is amended by inserting after paragraph 
(4) the following: 
‘‘(5) The environmental tax imposed by section 
59B.’’. 
(C) Section 275(a) of such Code is amend-
ed by inserting at the end the following flush 
sentence: ‘‘Paragraph (1) shall not apply to the 
tax imposed by section 59B.’’. 
(D) Section 882(a)(1) of such Code is 
amended by striking ‘‘or 59A’’ and inserting ‘‘, 
59A, or 59B’’. 
(E) Section 1561(a) of such Code is 
amended by inserting ‘‘and one dollar amount 
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in effect under section 59B(a)(2) for the tax-
able year for purposes of computing the tax im-
posed by section 59B’’ after ‘‘under section 
535(c)(2) and (3)’’. 
(F) Section 6425(c)(1)(A) of such Code is 
amended by striking ‘‘plus’’ at end of clause (i), 
by striking ‘‘over’’ at the end of clause (ii) and 
inserting ‘‘plus’’, and by inserting after clause 
(ii) the following: 
‘‘(iii) the tax imposed by section 59B, 
over’’. 
(G) Section 6655 of such Code is amend-
ed— 
(i) in subsections (e)(2)(A)(i) and 
(e)(2)(B)(i), by striking ‘‘taxable income 
and modified taxable income’’ and insert-
ing ‘‘taxable income, modified taxable in-
come, and modified environmental tax tax-
able income’’; 
(ii) in subsection (e)(2)(B), by insert-
ing after clause (ii) the following: 
‘‘(iii) 
MODIFIED
ENVIRONMENTAL 
TAX TAXABLE INCOME.—The term ‘modi-
fied environmental tax taxable income’ has 
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the meaning given to such term by section 
59B(b).’’; and 
(iii) in subsection (g)(1)(A), by strik-
ing ‘‘plus’’ at the end of clause (ii), by re-
designating clause (iii) as clause (iv) and 
by inserting after clause (ii) the following: 
‘‘(iii) the tax imposed by section 59B, 
plus’’. 
(H) Section 9507(b)(1) of such Code is 
amended by inserting ‘‘59B,’’ before ‘‘4611’’. 
(3) CLERICAL
AMENDMENT.—The table of 
parts for subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to part 
VII the following new item: 
‘‘PART VIII. ENVIRONMENTAL TAX’’. 
(d) CLARIFICATION OF TAR SANDS AS CRUDE OIL 
FOR EXCISE TAX PURPOSES.— 
(1) IN GENERAL.—Section 4612(a)(1) of such 
Code is amended to read as follows: 
‘‘(1) CRUDE OIL.—The term ‘crude oil’ includes 
crude oil condensates, natural gasoline, any bitumen 
or bituminous mixture, any oil derived from a bitu-
men or bituminous mixture (including oil derived 
from tar sands), and any oil derived from kerogen- 
bearing sources (including oil derived from oil 
shale).’’. 
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(2) 
TECHNICAL
AMENDMENT.—Section 
4612(a)(2) of such Code is amended by striking 
‘‘from a well located’’. 
(e) 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. 
(f) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to oil and petroleum products received or 
entered during calendar quarters beginning after 
December 31, 2019. 
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(2) 
CORPORATE
ENVIRONMENTAL
INCOME 
TAX.—The amendment made by section 4(c) shall 
apply to taxable years beginning after December 31, 
2019. 
SEC. 5. APPLICABILITY. 
Except as provided in section 4(f), this Act (including 
the amendments made by this Act) shall apply to fiscal 
years beginning after September 30, 2019. 
Æ 
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