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HR 877 109th Congress House Taxation Commerce Environmental Protection Hazardous wastes Income tax Oil pollution Tax deductions

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

Introduced: February 17, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Feb 17, 2005
Referred to the House Committee on Ways and Means.
Feb 17, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) make permanent provisions allowing the expensing of environmental remediation costs; (2) revise the definition of "qualified contaminated site" to include toxic as well as hazardous substances; (3) include within the definition of "hazardous or toxic substances" extremely hazardous substances, as defined by Federal law, and petroleum contaminants; and (4) eliminate the recapture of the expensing deduction upon the sale of environmental remediation property.

What's happening now February 17, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 398 Identical bill A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Republican 1
D
Meeks, Gregory W.
New York · Apr 28, 2005
 R
Turner, Michael R.
Ohio · Apr 14, 2005
 D
Pallone, Frank
New Jersey · Mar 14, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 877: To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-877/
MLA
"H.R. 877: To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-877/.
Bluebook (legal)
H.R. 877, 109th Cong. (2026), https://openamerica.io/bill/109-HR-877/.
Markdown link
[H.R. 877: To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.](https://openamerica.io/bill/109-HR-877/)
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