,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #baic  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bc1 #bjac ,mr4 
,pallone introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 extend the financing of the ,superfund4
  #a4 ,short title ,this ,act may be    
cited as the ,superfund ,polluter ,pays 
,act4  #b4 ,extension of ,superfund     
taxes  7a7 ,excise taxes ,section       
#dfaa7;e7 of the ,internal ,revenue     
,code of #aihf is amended to read as    
follows3  7e7 ,application of hazardous 
substance superfund financing rate ,the 
,hazardous ,substance ,superfund        
financing rate under this section shall 
apply after ,december #ca1 #aihf1 and   
before ,january #a1 #aiif1 and after the
 date of the enactment of this          
subsection and before ,january #a1      
#bjai4  4  7b7 ,corporate environmental 
income tax ,section #ei;,a7e7 of the    
,internal ,revenue ,code of #aihf is    

amended to read as follows3  7e7        
,application of tax ,the tax imposed by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#aihf1 and before ,january #a1 #aiif1   
and to taxable years beginning after the
 date of the enactment of this          
subsection and before ,january #a1      
#bjai4  4  7c7 ,technical amendments    
7#a7 ,section #dfaa7;b7 of the ,internal
 ,revenue ,code of #aihf is amended--   
7,a7 by striking or exported from in    
paragraph 7#a77;,a71  7,b7 by striking  
or exportation in paragraph 7#a77;,b71  
and  7,c7 by striking and exportation in
 the heading4  7#b7 ,section            
#dfaa7;d77#c7 of such ,code is amended--
  7,a7 by striking or exporting the     
crude oil1 as the case may be in the    
text and inserting the crude oil1 and   
7,b7 by striking or exports in the      
heading4  7d7 ,effective dates  7#a7    
,excise taxes ,the amendments made by   
subsections 7a7 and 7c7 shall take      
effect on the date of the enactment of  

this ,act4  7#b7 ,income tax ,the       
amendment made by subsection 7b7 shall  
apply to taxable years beginning after  
the date of the enactment of this ,act4