,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #edgb  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ah1      
#bjbe,mr4 ,lawler 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 restore and expand   
the expensing of qualified environmental
 remediation expenditures1 and for other
 purposes4  #a4 ,short title  ,this ,act
 may be cited as the ,brownfield        
,revitalization and ,remediation ,act4  
#b4 ,restoring and expanding expensing  
of qualified environmental remediation  
expenditures  7a7 ,restoring expensing  
,section #aih7;h7 of the ,internal      
,revenue ,code of #aihf is amended to   
read as follows3  7h7 ,termination ,this
 section shall not apply to expenditures
 paid or incurred--  7#a7 after         
,december #ca1 #bjaa1 and before        
,january #a1 #bjbe1 or  7#b7 after      
,december #ca1 #bjbi4  4  7b7 ,expanding
 expensing  7#a7 ,inclusion of certain  

assessment1 investigation1 and          
monitoring expenses ,section            
#aih7;b77#a77;,b7 of such ,code is      
amended by inserting 7including         
reasonable expenditures for the         
assessment1 investigation1 and          
monitoring of such site in connection   
with such abatement or control7 after   
qualified contaminated site4  7#b7      
,special rule for depreciable property  
with respect to brownfield sites        
,section #aih7;b77#b7 of such ,code is  
amended by inserting 7other than a      
brownfield site 7as defined in section  
#aja7ci7 of the ,comprehensive          
,environmental ,response1 ,compensation1
 and ,liability ,act of #aihj77 after   
qualified contaminated site4  7#c7      
,treatment of pollutants and            
contaminants as hazardous substances    
,section #aih7;d77#a7 of such ,code is  
amended-- 7,a7 by striking and at the   
end of subparagraph 7,b71  7,b7 by      
redesignating subparagraph 7,c7 as      
subparagraph 7,d71 and  7,c7 by         

inserting after subparagraph 7,b7 the   
following new subparagraph3  7,c7 any   
substance which is a pollutant or       
contaminant as defined in section       
#aja7cc7 of such ,act1 and  4  7c7      
,effective date ,the amendments made by 
this section shall take effect upon the 
date of the enactment of this ,act4