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HR 5669 115th Congress House Taxation Business expenses Corporate finance and management Disaster relief and insurance Government lending and loan guarantees Government trust funds Hazardous wastes and toxic substances Income tax deductions Pollution liability Small business

Superfund Enhancement Act of 2018

Introduced: May 1, 2018 Introduced by: Velázquez, Nydia M. Democratic · New York See on congress.gov
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
May 1, 2018
Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
May 1, 2018
Introduced in House
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 Plain-English summary Congressional Research Service

Superfund Enhancement Act of 2018

This bill amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate (the Superfund tax) beginning on January 1, 2018; and (2) allow certain small businesses to expense up to $10,000 of the costs for relocating a trade or business carried on in a location which is situated on, or adjacent to, a site which is on, or proposed for, the national priorities list under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980.

The bill also makes small businesses and individuals that are relocating from a Superfund site eligible for certain Small Business Administration disaster loans.

What's happening now May 1, 2018

Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5669: Superfund Enhancement Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5669/
MLA
"H.R. 5669: Superfund Enhancement Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5669/.
Bluebook (legal)
H.R. 5669, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5669/.
Markdown link
[H.R. 5669: Superfund Enhancement Act of 2018](https://openamerica.io/bill/115-HR-5669/)
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