,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #edgb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #ah1        
#bjbe,mr4 ,lawl] introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to re/ore
 & exp& ! exp5s+ ( qualifi$ environm5tal
 rem$iation exp5ditures1 & = o!r        
purposes4  #a4 ,%ort title  ,?is ,act   
may be cit$ z ! ,br[nfield              
,revitalization & ,rem$iation ,act4  #b4
 ,re/or+ & exp&+ exp5s+ ( qualifi$      
environm5tal rem$iation exp5ditures  7a7
 ,re/or+ exp5s+ ,section #aih7;h7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7h7 ,t]m9ation ,?is  
section %all n apply to exp5ditures paid
 or incurr$--  7#a7 aft] ,decemb] #ca1  
#bjaa1 & be=e ,janu>y #a1 #bjbe1 or     
7#b7 aft] ,decemb] #ca1 #bjbi4  4  7b7  
,exp&+ exp5s+  7#a7 ,inclusion ( c]ta9  
assessm5t1 inve/igation1 & monitor+     
exp5ses ,section #aih7;b77#a77;,b7 ( su*
 ,code is am5d$ by ins]t+ 7includ+      

reasonable exp5ditures = ! assessm5t1   
inve/igation1 & monitor+ ( su* site 9   
connection ) su* abatem5t or control7   
aft] qualifi$ contam9at$ site4  7#b7    
,special rule = depreciable prop]ty )   
respect to br[nfield sites ,section     
#aih7;b77#b7 ( su* ,code is am5d$ by    
ins]t+ 7o!r ?an a br[nfield site 7z     
def9$ 9 section #aja7ci7 ( !            
,compreh5sive ,environm5tal ,response1  
,comp5sation1 & ,liability ,act (       
#aihj77 aft] qualifi$ contam9at$ site4  
7#c7 ,treatm5t ( pollutants &           
contam9ants z haz>d\s sub/ances ,section
 #aih7;d77#a7 ( su* ,code is am5d$--    
7,a7 by /rik+ & at ! end ( subp>agraph  
7,b71  7,b7 by r$esignat+ subp>agraph   
7,c7 z subp>agraph 7,d71 &  7,c7 by     
ins]t+ aft] subp>agraph 7,b7 ! foll[+   
new subp>agraph3  7,c7 any sub/ance :i* 
is a pollutant or contam9ant z def9$ 9  
section #aja7cc7 ( su* ,act1 &  4  7c7  
,effective date ,! am5dm5ts made by ?is 
section %all take effect ^u ! date ( !  
enactm5t ( ?is ,act4