,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bhhb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ba1 #bjai,ms4   
,velzquez introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means1 & 9 addition to ! ,committee on 
,small ,bus9ess1 = a p]iod to be        
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf & ! ,small        
,bus9ess ,act to r$uce co/s = c]ta9     
bus9esses requir$ to relocate f a       
,sup]fund site1 & = o!r purposes4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,sup]fund ,enhancem5t ,act ( #bjai4  #b4
 ,ext5sion & modification ( ,sup]fund   
excise taxes  7a7 ,ext5sion ,subsection 
7e7 ( section #dfaa ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ to read z       
foll[s3  7e7 ,application ( haz>d\s     
sub/ance sup]fund f9anc+ rate ,!        
,haz>d\s ,sub/ance ,sup]fund f9anc+ rate
 "u ?is section %all apply aft] ,decemb]

 #ca1 #aihf1 & be=e ,janu>y #a1 #aiif1 &
 aft] ! date t is #fj days aft] ! date (
 ! enactm5t ( ! ,sup]fund ,enhancem5t   
,act ( #bjai4  4  7b7 ,modification (   
,haz>d\s ,sub/ance ,sup]fund f9anc+ rate
  7#a7 ,9 g5]al ,section                
#dfaa7;c77#b77;,a7 ( su* ,code is am5d$ 
by /rik+ #i4g c5ts & ins]t+ #ae4h c5ts4 
7#b7 ,inflation adju/m5t ,section       
#dfaa7;c7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#c7   
,adju/m5t = inflation  7,a7 ,9 g5]al ,9 
! case ( any taxable ye> beg9n+ aft]    
,decemb] #ca1 #bjai1 ! am\nt "u p>agraph
 7#b77;,a7 %all be increas$ by an am\nt 
equal to--  7i7 su* am\nt1 multipli$ by 
7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
su* taxable ye> beg9s by sub/itut+      
cal5d> ye> #bjah = cal5d> ye> #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7,b7 ,r\nd+ 
,if any increase det]m9$ "u ?is p>agraph
 is n a multiple ( #j4a c5ts1 su*       
increase %all be r\nd$ to ! next l[e/   
multiple ( #j4a c5ts4  4  7c7           

,modification ( rate ( tax on c]ta9     
*emicals ,section #dffa7;b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ to read 
z foll[s3  7b7 ,am\nt ( tax  7#a7 ,9    
g5]al ,! am\nt ( tax impos$ by          
subsection 7a7 %all be det]m9$ 9        
accordance ) ! foll[+ table3  ,9 ! case 
(3,! tax is ! foll[+ am\nt p] ton3      
,acetyl5e#aa4jj ,b5z5e#aa4jj            
,butane#aa4jj ,butyl5e#aa4jj            
,butadi5e#aa4jj ,e?yl5e#aa4jj           
,me?ane#g4gg ,nap?al5e#aa4jj            
,propyl5e#aa4jj ,tolu5e#aa4jj           
,xyl5e#aa4jj ,ammonia#e4if              
,antimony#aj4je ,antimony trioxide#h4dg 
,ars5ic#aj4je ,ars5ic trioxide#g4gj     
,b>ium sulfide#e4ai ,brom9e#aj4je       
,cadmium#aj4je ,*lor9e#f4aj             
,*romium#aj4je ,*romite#c4dc ,potassium 
di*romate#c4hb ,sodium di*romate#d4bb   
,cobalt#aj4je ,cupric sulfate#d4bb      
,cupric oxide#h4aa ,cupr\s oxide#h4if   
,hydro*loric acid#j4fe ,hydrog5         
fluoride#i4ee ,lead oxide#i4ce          
,m]cury#aj4je ,nickel#aj4je             

,phosphorus#aj4je ,/ann\s *loride#f4dc  
,/annic *loride#d4gi ,z9c *loride#e4ja  
,z9c sulfate#d4bi ,potassium            
hydroxide#j4ej ,sodium hydroxide#j4fc   
,sulfuric acid#j4ei ,nitric acid#j4ed4  
7#b7 ,adju/m5t = inflation  7,a7 ,9     
g5]al ,9 ! case ( any taxable ye> beg9n+
 aft] ,decemb] #ca1 #bjai1 ea* ( ! doll>
 am\nts 9 ! table 9 p>agraph 7#a7 %all  
be increas$ by an am\nt equal to--  7i7 
su* am\nt1 multipli$ by  7ii7 !         
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* su*     
taxable ye> beg9s by sub/itut+ cal5d>   
ye> #bjah = cal5d> ye> #bjaf 9          
subp>agraph 7,a77ii7 !re(4  7,b7 ,r\nd+ 
,if any increase det]m9$ "u ?is p>agraph
 is n a multiple ( #j4ja1 su* increase  
%all be r\nd$ to ! next l[e/ multiple ( 
#j4ja4  4  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to oil & petroleum products receiv$ or  
ent]$ dur+ cal5d> qu>t]s beg9n+ m ?an   
#fj days aft] ! date ( ! enactm5t ( ?is 
,act4  #c4 ,cl>ification ( def9ition (  

crude oil = excise tax purposes  7a7    
,def9ition ( crude oil ,p>agraph 7#a7 ( 
section #dfab7;a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ to read z foll[s3
  7#a7 ,crude oil ,! t]m crude oil      
includes crude oil cond5sates1 natural  
gasol9e1 any bitum5 or bitum9\s mixture1
 any oil d]iv$ f a bitum5 or bitum9\s   
mixture 7includ+ oil d]iv$ f t> s&s71 & 
any oil d]iv$ f k]og5-be>+ s\rces       
7includ+ oil d]iv$ f oil %ale74  4  7b7 
,effective date ,! am5dm5t made by ?is  
section %all apply to oil & petroleum   
products receiv$ or ent]$ dur+ cal5d>   
qu>t]s beg9n+ m ?an #fj days aft] ! date
 ( ! enactm5t ( ?is ,act4  #d4 ,d$uction
 = exp5ses 9 connection ) mov+ f a site 
li/$ on national priorities li/  7a7 ,9 
g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] #a 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by ins]t+ aft] section #aih !     
foll[+ new section3  #aih;,a4 ,exp5ses 9
 connection ) mov+ f a site li/$ on     
national priorities li/  7a7 ,9 g5]al ,a
 qualifi$ small bus9ess may elect to    

treat z an exp5se :i* is n *>geable to  
capital acc\nt1 & d$uctible 9 ! ye> 9   
:i* paid or incurr$1 s mu* ( ! qualifi$ 
environm5tal disa/] mov+ exp5ses :i* are
 paid or incurr$ by ! taxpay] = !       
taxable ye> z d n exce$ #aj1jjj4  7b7   
,qualifi$ small bus9ess ,= purposes (   
?is section1 ! t]m qualifi$ small       
bus9ess means any p]son :i* is a small  
bus9ess conc]n 7z def9$ "u section #c ( 
! ,small ,bus9ess ,act 7#ae ,u4,s4,c4   
#fcb77 at all times dur+ ! prec$+       
taxable ye>4  7c7 ,qualifi$ environm5tal
 disa/] mov+ exp5se ,= purposes ( ?is   
section1 ! t]m qualifi$ environm5tal    
disa/] mov+ exp5se means any            
exp5diture-- 7#a7 :i* is o!rwise        
*>geable to capital acc\nt1 &  7#b7 :i* 
is paid or incurr$ 9 connection )       
relocat+ a trade or bus9ess c>ri$ on 9 a
 location :i* is situat$ on1 or adjac5t 
to1 a site :i* is on1 or propos$ =1 !   
national priorities li/ "u section      
#aje7;a77#h77;,b7 ( ! ,compreh5sive     
,environm5tal ,response1 ,comp5sation1 &

 ,liability ,act ( #aihj4  7d7 ,special 
rules ,= purposes ( ?is section-- 7#a7  
,pot5tially responsible p>ties exclud$  
,no am\nt %all be tak5 into acc\nt "u   
subsection 7a7 by a p]son :o "u section 
#ajg7;a7 ( ! ,compreh5sive ,environm5tal
 ,response1 ,comp5sation1 & ,liability  
,act ( #aihj is pot5tially liable )     
respect to ! site describ$ 9 subsection 
7c77#b74  7#b7 ,controll$ gr\ps ,all    
memb]s ( ! same controll$ gr\p (        
corporations 7)9 ! mean+ ( section      
#eb7;a77 & all p]sons "u common control 
7)9 ! mean+ ( section #eb7;b77 %all be  
treat$ z #a p]son = purposes ( ?is      
section4  7#c7 ,p>tn]%ips & ,s          
corporations ,9 ! case ( a p>tn]%ip1 !  
#aj1jjj limitation "u subsection 7a7    
%all apply ) respect to ! p>tn]%ip & ea*
 p>tn]4 ,a simil> rule %all apply 9 !   
case ( an ,s corporation & its          
%>ehold]s4  7#d7 ,d5ial ( d\ble b5efit  
,9 ! case ( ! am\nt ( ! d$uction det]m9$
 "u ?is section-- 7,a7 no d$uction or   
cr$it %all be all[$ = su* am\nt "u any  

o!r provision ( ?is *apt]1 &  7,b7 no   
increase 9 ! adju/$ basis ( any prop]ty 
%all result f su* am\nt4  4  7b7        
,cl]ical am5dm5t ,! table ( sections =  
"p ,,vi ( sub*apt] ,b ( *apt] #a ( su*  
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aih ! foll[+ new     
item3  ,sec4 #aih;,a4 ,exp5ses 9        
connection ) mov+ f a site li/$ on      
national priorities li/4  4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ 9 taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4  #e4      
,disa/] loans to small bus9ess conc]ns =
 relocation f a ,sup]fund site  7a7     
,e/abli%m5t ,! ,adm9i/rator ( ! ,small  
,bus9ess ,adm9i/ration %all e/abli% &   
c>ry out a pilot program "u :i* !       
,adm9i/rator %all provide direct loans  
to an eligible p]son to assi/ su*       
eligible p]son 9 relocat+ ! pr9cipal    
place ( bus9ess or prim>y place (       
resid5ce ( su* eligible p]son1 if !     
pr9cipal place ( bus9ess or prim>y place

 ( resid5ce is locat$ 9 an area t is    
designat$ z a ,sup]fund site on a date  
aft]--  7#a7 ) respect to an eligible   
p]son t is a small bus9ess conc]n1 !    
e/abli%m5t ( ! pr9cipal place ( bus9ess2
 &  7#b7 ) respect to an eligible p]son 
t is an individual1 ! e/abli%m5t ( a    
prim>y place ( resid5ce4  7b7 ,loan t]ms
 ,a loan made "u ! program e/abli%$ "u  
subsection 7a7 %all-- 7#a7 be subject to
 ! same limitations z a loan describ$ "u
 section #g7;b77#h7 ( ! ,small ,bus9ess 
,act 7#ae ,u4,s4,c4 #fcf7;b77#h772 &    
7#b7 h a t]m ( #e ye>s4  7c7            
,eligibility = economic injury disa/]   
loans  7#a7 ,9 g5]al ,! ,adm9i/rator may
 make a loan pursuant to section        
#g7;b77#b7 ( ! ,small ,bus9ess ,act 7#ae
 ,u4,s4,c4 #fcf7;b77#b77 to assi/ an    
eligible p]son t is a small bus9ess     
conc]n t has suff]$ sub/antial economic 
injury z a result ( ! location ( !      
eligible p]son 9 a ,sup]fund site4  7#b7
 ,no duplication ( b5efits ,an eligible 
p]son describ$ 9 p>agraph 7#a7 may      

receive a loan "u subsection 7a7 &      
section #g7;b77#b7 ( ! ,small ,bus9ess  
,act 7#ae ,u4,s4,c4 #fcf7;b77#b774  7#c7
 ,pot5tially responsible p>ties exclud$ 
,no loan may be made to a p]son :o "u   
section #ajg7;a7 ( ! ,compreh5sive      
,environm5tal ,response1 ,comp5sation1 &
 ,liability ,act ( #aihj is pot5tially  
liable ) respect to ! ,sup]fund site4   
7d7 ,def9itions ,9 ?is section3 7#a7    
,eligible p]son ,! t]m eligible p]son   
means--  7,a7 a small bus9ess conc]n 7z 
def9$ "u section #c ( ! ,small ,bus9ess 
,act 7#ae ,u4,s4,c4 #fcb77 = :i* !      
pr9cipal place ( bus9ess ( ! conc]n is  
requir$ to relocate because su* conc]n  
is locat$ on or ne> a ,sup]fund site2 or
  7,b7 an individual ^: prim>y place (  
resid5ce is locat$ on or adjac5t to a   
,sup]fund site4  7#b7 ,sub/antial       
economic injury ,! t]m sub/antial       
economic injury has ! mean+ giv5 "u     
section #g7;b77#c7 ( ! ,small ,bus9ess  
,act 7#ae ,u4,s4,c4 #fcf7;b77#c774  7#c7
 ,sup]fund site ,! t]m ,sup]fund site   

means a site t is includ$ on ! ,national
 ,priorities ,li/ develop$ by !         
,presid5t 9 accordance ) section        
#aje7;a77#h77;,b7 ( ! ,compreh5sive     
,environm5tal ,response1 ,comp5sation1 &
 ,liability ,act ( #aihj 7#db ,u4,s4,c4 
#ifje7;a77#h77;,b774  7e7 ,au?orization 
( appropriations ,!re is au?oriz$ to be 
appropriat$ to ! ,adm9i/rator           
#aj1jjj1jjj = fiscal ye>s #bjbj ?r\gh   
#bjbd4  #f4 ,eligibility = economic     
injury loans ,section #g7;b7 ( ! ,small 
,bus9ess ,act 7#ae ,u4,s4,c4 #fcf7;b77  
is am5d$-- 7#a7 9 p>agraph 7#b71 by     
ins]t+ to any eligible conc]n pursuant  
to p>agraph 7#af71 or2 &  7#b7 by ins]t+
 aft] p>agraph 7#ae7 ! foll[+ new       
p>agraph3  7#af7 ,economic injury loans 
= eligible conc]ns  7,a7 ,9 g5]al ,!    
,adm9i/rator may make a loan "u p>agraph
 7#b7 to an eligible conc]n reg>dless ( 
:e!r a disa/] has occurr$ 9 ! area 9 :i*
 ! eligible conc]n is locat$4  7,b7     
,def9itions  7i7 ,eligible conc]n ,! t]m
 eligible conc]n means a small bus9ess  

conc]n = :i* ! pr9cipal place ( bus9ess 
( ! conc]n is requir$ to relocate       
because su* conc]n is locat$ on or ne> a
 ,sup]fund site4  7ii7 ,sup]fund site ,!
 t]m ,sup]fund site means a site t is   
includ$ on ! ,national ,priorities ,li/ 
develop$ by ! ,presid5t 9 accordance )  
section #aje7;a77#h77;,b7 ( !           
,compreh5sive ,environm5tal ,response1  
,comp5sation1 & ,liability ,act ( #aihj 
7#db ,u4,s4,c4 #ifje7;a77#h77;,b774  4