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S 2400 114th Congress Senate Taxation Government trust funds Hazardous wastes and toxic substances Inflation and prices Oil and gas Pollution liability Sales and excise taxes

Superfund Polluter Pays Restoration Act of 2015

Introduced: December 14, 2015 Introduced by: Booker, Cory A. Democratic · New Jersey See on congress.gov
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Dec 14, 2015
Read twice and referred to the Committee on Finance.
Dec 14, 2015
Introduced in Senate
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 Plain-English summary Congressional Research Service

Superfund Polluter Pays Restoration Act of 2015

This bill amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate beginning 60 days after enactment of this Act; (2) increase such rate from 9.7 cents to 15.8 cents per barrel of crude oil; (3) adjust for inflation in taxable years beginning after 2016 the $3.5 billion Superfund threshold after which no tax is imposed; (4) reinstate and increase the rates of tax on taxable chemicals; and (5) modify the definition of "crude oil" to include any bitumen or bituminous mixture, any oil derived from such mixture (including oil derived from tar sands), and any oil derived form kerogen-bearing sources (including oil derived from oil shale).

The bill amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to allow the use of the Superfund for environmental remediation without further appropriation.

What's happening now December 14, 2015

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
  • HR 214 Related bill Tar Sands Tax Loophole Elimination Act
  • HR 2768 Related bill Superfund Reinvestment Act
  • S 187 Related bill Tar Sands Tax Loophole Elimination Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Whitehouse, Sheldon
Rhode Island · Dec 14, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2400: Superfund Polluter Pays Restoration Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-2400/
MLA
"S. 2400: Superfund Polluter Pays Restoration Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2400/.
Bluebook (legal)
S. 2400, 114th Cong. (2026), https://openamerica.io/bill/114-S-2400/.
Markdown link
[S. 2400: Superfund Polluter Pays Restoration Act of 2015](https://openamerica.io/bill/114-S-2400/)
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