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HR 3892 108th Congress House Taxation Brownfields Commerce Corporate finance Environmental Protection Hazardous wastes Income tax Law Liability for environmental damages Refuse and refuse disposal Tax deductions Tax exemption Tax penalties

Brownfield Redevelopment Reserve Act

Introduced: March 4, 2004 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 4, 2004
Referred to the House Committee on Ways and Means.
Mar 4, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Brownfield Redevelopment Reserve Act - Amends the Internal Revenue Code to allow an income tax deduction for payments made to a tax-exempt Hazardous Waste Remediation Reserve (Reserve). Limits such deduction for any taxable year to the lesser of $1,000,000 or the excess (if any) of $1,000,000 over the amount paid into the Reserve for all prior taxable years. Includes in taxpayer gross income any amount distributed from the Reserve and any penalties for self dealing or failure to distribute funds for Reserve purposes. Imposes a penalty of ten percent additional tax for any amount distributed from a Reserve that is not used exclusively to pay qualified hazardous waste costs.

What's happening now March 4, 2004

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Turner, Michael R.
Ohio · Mar 25, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3892: Brownfield Redevelopment Reserve Act. 108th Congress. Open America. https://openamerica.io/bill/108-HR-3892/
MLA
"H.R. 3892: Brownfield Redevelopment Reserve Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-3892/.
Bluebook (legal)
H.R. 3892, 108th Cong. (2026), https://openamerica.io/bill/108-HR-3892/.
Markdown link
[H.R. 3892: Brownfield Redevelopment Reserve Act](https://openamerica.io/bill/108-HR-3892/)
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