I 
116TH CONGRESS 
1ST SESSION H. R. 2882 
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 21, 2019 
Ms. VELA´ZQUEZ introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Small 
Business, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion 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 2019’’. 
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SEC. 2. EXTENSION AND MODIFICATION OF SUPERFUND 
EXCISE TAXES. 
(a) 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, 
1996, and after the date that is 60 days after the date 
of the enactment of the Superfund Enhancement Act of 
2019.’’. 
(b) MODIFICATION
OF
HAZARDOUS
SUBSTANCE 
SUPERFUND FINANCING RATE.— 
(1) IN
GENERAL.—Section 4611(c)(2)(A) of 
such Code is amended by striking ‘‘9.7 cents’’ and 
inserting ‘‘15.8 cents’’. 
(2) INFLATION ADJUSTMENT.—Section 4611(c) 
of such Code is amended by adding at the end the 
following new paragraph: 
‘‘(3) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year beginning after December 31, 
2019, the amount under paragraph (2)(A) shall 
be increased by an amount equal to— 
‘‘(i) such amount, multiplied by 
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‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which such taxable year be-
gins by substituting ‘calendar year 2018’ 
for ‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
‘‘(B) ROUNDING.—If any increase deter-
mined under this paragraph is not a multiple of 
0.1 cents, such increase shall be rounded to the 
next lowest multiple of 0.1 cents.’’. 
(c) MODIFICATION OF RATE OF TAX ON CERTAIN 
CHEMICALS.—Section 4661(b) of the Internal Revenue 
Code of 1986 is amended to read as follows: 
‘‘(b) AMOUNT OF TAX.— 
‘‘(1) IN GENERAL.—The amount of tax imposed 
by subsection (a) shall be determined in accordance 
with the following table: 
‘‘In the case of: 
The tax is the following 
amount per ton: 
Acetylene .................................................................
$11.00
Benzene ...................................................................
11.00
Butane ....................................................................
11.00
Butylene ..................................................................
11.00
Butadiene ................................................................
11.00
Ethylene ..................................................................
11.00
Methane ..................................................................
7.77
Napthalene ..............................................................
11.00
Propylene ................................................................
11.00
Toluene ...................................................................
11.00
Xylene .....................................................................
11.00
Ammonia .................................................................
5.96
Antimony ................................................................
10.05
Antimony trioxide ...................................................
8.47
Arsenic ....................................................................
10.05
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‘‘In the case of: 
The tax is the following 
amount per ton: 
Arsenic trioxide .......................................................
7.70
Barium sulfide ........................................................
5.19
Bromine ..................................................................
10.05
Cadmium .................................................................
10.05
Chlorine ..................................................................
6.10
Chromium ...............................................................
10.05
Chromite .................................................................
3.43
Potassium dichromate ............................................
3.82
Sodium dichromate .................................................
4.22
Cobalt ......................................................................
10.05
Cupric sulfate .........................................................
4.22
Cupric oxide ............................................................
8.11
Cuprous oxide .........................................................
8.96
Hydrochloric acid ....................................................
0.65
Hydrogen fluoride ...................................................
9.55
Lead oxide ..............................................................
9.35
Mercury ...................................................................
10.05
Nickel ......................................................................
10.05
Phosphorus .............................................................
10.05
Stannous chloride ...................................................
6.43
Stannic chloride ......................................................
4.79
Zinc chloride ...........................................................
5.01
Zinc sulfate .............................................................
4.29
Potassium hydroxide ...............................................
0.50
Sodium hydroxide ...................................................
0.63
Sulfuric acid ...........................................................
0.59
Nitric acid ...............................................................
0.54. 
‘‘(2) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year beginning after December 31, 
2019, each of the dollar 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 in which such taxable year be-
gins by substituting ‘calendar year 2018’ 
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for ‘calendar year 2016’ in subparagraph 
(A)(ii) thereof. 
‘‘(B) ROUNDING.—If any increase deter-
mined under this paragraph is not a multiple of 
$0.01, such increase shall be rounded to the 
next lowest multiple of $0.01.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to oil and petroleum products re-
ceived or entered during calendar quarters beginning more 
than 60 days after the date of the enactment of this Act. 
SEC. 3. CLARIFICATION OF DEFINITION OF CRUDE OIL FOR 
EXCISE TAX PURPOSES. 
(a) DEFINITION OF CRUDE OIL.—Paragraph (1) of 
section 4612(a) of the Internal Revenue Code of 1986 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).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to oil and petroleum products re-
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ceived or entered during calendar quarters beginning more 
than 60 days after the date of the enactment of this Act. 
SEC. 4. 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. 
‘‘(c) QUALIFIED ENVIRONMENTAL DISASTER MOV-
ING EXPENSE.—For purposes of this section, the term 
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‘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 
common control (within the meaning of section 
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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 Superfund site.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after the date of the enactment of 
this Act. 
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SEC. 5. DISASTER LOANS TO SMALL BUSINESS CONCERNS 
FOR RELOCATION FROM A SUPERFUND SITE. 
(a) ESTABLISHMENT.—The Administrator of the 
Small Business Administration shall establish and carry 
out a pilot program under which the Administrator 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 primary place of resi-
dence is located in an area that is designated as a Super-
fund 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; and 
(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. 
(c) ELIGIBILITY FOR ECONOMIC INJURY DISASTER 
LOANS.— 
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(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 
business of the concern is required to relocate 
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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 2020 through 2024. 
SEC. 6. 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 
(2) by inserting after paragraph (15) the fol-
lowing new paragraph: 
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‘‘(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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