Superfund Enhancement Act of 2018
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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.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5669: Superfund Enhancement Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5669/
"H.R. 5669: Superfund Enhancement Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5669/.
H.R. 5669, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5669/.
[H.R. 5669: Superfund Enhancement Act of 2018](https://openamerica.io/bill/115-HR-5669/)