,,ii  #aad? ,,congress  #b;d ,session   
,s4 #bgcd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ag1 #bjaf,mr4    
,murphy introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to ext5d !        
exclusion ( ga9 or loss f ! sale or     
ex*ange ( c]ta9 br[nfield sites f       
unrelat$ bus9ess taxable income1 & to   
ext5d exp5s+ ( environm5tal rem$iation  
co/s4  #a4 ,%ort title ,?is ,act may be 
cit$ z ! ,creat+ ,livable ,environm5ts  
,& ,new ,usable ,prop]ty ,act or !      
,,clean ,,up ,act4  #b4 ,ext5sion (     
exclusion ( ga9 or loss on sale or      
ex*ange ( c]ta9 br[nfield sites f       
unrelat$ bus9ess taxable income  7a7 ,9 
g5]al ,section #eab7;b77#ai77,k7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjji & ins]t+   
,decemb] #ca1 #bjai4  7b7 ,effective    
date ,! am5dm5t made by ?is section %all
 apply to any ga9 or loss on ! sale1    
ex*ange1 or o!r disposition ( any       

prop]ty acquir$ by ! taxpay] aft]       
,decemb] #ca1 #bjae4  #c4 ,ext5sion (   
exp5s+ ( environm5tal rem$iation co/s   
7a7 ,9 g5]al ,section #aih7;h7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjaa & ins]t+   
,decemb] #ca1 #bjai4  7b7 ,effective    
date ,! am5dm5t made by subsection 7a7  
%all apply to exp5ditures paid or       
incurr$ aft] ,decemb] #ca1 #bjae4