709
(A) Section 59A(e)(1) (relating to
application of environmental tax).
(B) Paragraphs (1) and (3) of sec-
tion 4611(e) (relating to application of
Hazardous Substance Superfund fi-
nancing rate).
(2) Paragraph (2) of section 4611(e) of
such Code is amended—
(A) by striking ‘‘1993’’ and insert-
ing ‘‘1998’’,
(B) by striking ‘‘1994’’ each place
it appears and inserting ‘‘1999’’, and
(C) by striking ‘‘1995’’ each place
it appears and inserting ‘‘2000’’.
(b) INCREASE IN AGGREGATE TAX WHICH MAY
BE
COLLECTED.—Paragraph (3) of section
4611(e) of such Code is amended by striking
‘‘$11,970,000,000’’ each place it appears and in-
serting ‘‘$22,000,000,000’’ and by striking ‘‘De-
cember 31, 1995’’ and inserting ‘‘December 31,
2000’’.
(c) EXTENSION OF REPAYMENT DEADLINE FOR
SUPERFUND BORROWING.—Subparagraph (B) of
section 9507(d)(3) of such Code is amended by
710
striking ‘‘December 31, 1995’’ and inserting
‘‘December 31, 2000’’.
(d) EXTENSION OF TRUST FUND PURPOSES.—
Subparagraph (A) of section 9507(c)(1) of such
Code is amended—
(1) by striking clause (i) and inserting
the following:
‘‘(i) paragraphs (1), (2), (5),
(6), (7), (8), and (9) of section
111(a) of CERCLA as in effect on
the date of the enactment of the
Superfund Reform Act of 1994,’’,
and
(2) by striking clause (iii) and insert-
ing the following:
‘‘(iii) subsections (m), (n), (q),
and (r) of section 111 of CERCLA
(as so in effect), or’’.
(e) EXTENSION OF AUTHORIZATION OF APPRO-
PRIATIONS TO TRUST FUND.—Subsection (b) of
section 517 of the Superfund Revenue Act of
1986 (26 U.S.C. 9507 note) is amended by strik-
ing ‘‘and’’ at the end of paragraph (8), by strik-
ing the period at the end of paragraph (9) and
711
inserting a comma, and by adding at the end
the following new paragraphs:
‘‘(10) 1996, $250,000,000,
‘‘(11) 1997, $250,000,000,
‘‘(12) 1998, $250,000,000, and
‘‘(13) 1999, $250,000,000,’’.
(f) COORDINATION
WITH
OTHER
PROVI-
SIONS.—Paragraph (2) of section 9507(e) of the
Internal Revenue Code of 1986 is amended by
striking ‘‘CERCLA’’ and all that follows
through ‘‘Acts)’’ and inserting ‘‘CERCLA, the
Superfund Amendments and Reauthorization
Act of 1986, and the Superfund Reform Act of
1994 (or in any amendment made by any of
such Acts)’’.
Subtitle C—Report by
Environmental Protection Agency
SEC. 921. REPORT.
(a) IN GENERAL.—The Administrator of the
Environmental Protection Agency shall pre-
pare and submit to the Congress an annual re-
port on its assessment of the effectiveness of
the Superfund Reform Act of 1994 liability and
enforcement reforms, including the reduction
712
of litigation, delay and costs, and other per-
formance measures including the following:
(1) HAZARDOUS SUBSTANCE SUPERFUND
FINANCIAL INTEGRITY.—
(A) A breakdown of Hazardous
Substance Superfund obligations by
type of activities.
(B) An accounting of such obliga-
tions (such as remedial actions, stud-
ies, and enforcement), by site.
(C) A list of companies and associ-
ated amounts in the accounts receiv-
able inventory, including the date the
receivable was established, by site.
(D) The amount of cost recoveries
paid into such fund.
(E) Projected future clean-up costs
(all sites) for Federal Government and
private parties.
(F) Projected trust fund obliga-
tions and receipts.
(2) CLEAN-UP
EFFICIENCY
AND
EFFEC-
TIVENESS
(BOTH
PRIVATE
AND
PUBLIC-LEAD
SITES).—
713
(A) The number of sites cleaned-
up, broken down by the type and level
of clean-up.
(B) The time taken to clean-up
each site, broken down by phase.
(C) The cost of each clean-up.
(D) The percentage of Agency for
Toxic Substances and Disease Reg-
istry health assessments completed
timely.
(E) The number of people pro-
tected 
from 
hazardous 
substance
threats.
(F) Expected number of human
deaths prevented by work performed
at National Priority List sites.
(G) The number and cost of all
studies conducted at each site, and
the extent of any restudies.
(H) The amount of attorney, con-
tractor, 
and 
engineering 
fees 
ex-
pended, broken down by site.
(I) Effect of the Superfund Reform
Act of 1994 on Hazardous Substance
Superfund remedy selection, litiga-