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S 1082 107th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.

Introduced: December 20, 2001 See on congress.gov
Taxation Agriculture and FoodAsbestosBusiness income taxCommerce
More subjectsShow fewer subjects
Environmental ProtectionHazardous waste site remediationIncome taxLeadOil pollutionPaints and varnishesPesticide pollutionRadonTax deductions
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 21, 2001
Read twice and referred to the Committee on Finance.
Jun 21, 2001
Sponsor introductory remarks on measure. (CR S6616)
Jun 21, 2001
Introduced in Senate
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 Latest action June 21, 2001

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code with respect to environmental remediation cost expensing to: (1) make such provision permanent; (2) include toxic substances within the definition of "hazardous substance"; (3) include toxic substances or structures containing hazardous or toxic substances within the definition of "qualified contaminated site"; and (4) eliminate a related recapture provision.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Murray, Patty
Washington · Dec 20, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1082: A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.. 107th Congress. Open America. https://openamerica.io/bill/107-S-1082/
MLA
"S. 1082: A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1082/.
Bluebook (legal)
S. 1082, 107th Cong. (2026), https://openamerica.io/bill/107-S-1082/.
Markdown link
[S. 1082: A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.](https://openamerica.io/bill/107-S-1082/)
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