CLEAN UP Act
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Creating Livable Environments And New Usable Property Act or the CLEAN UP Act
This bill amends the Internal Revenue Code to extend through 2019: (1) the exclusion of gain or loss on the sale or exchange of brownfield sites (land used for commercial or industrial purposes that has been contaminated with hazardous waste or pollution and has been cleaned up and made suitable for commercial or industrial uses) from unrelated business taxable income, and (2) the election to expense environmental remediation expenditures.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2594: CLEAN UP Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-2594/
"S. 2594: CLEAN UP Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2594/.
S. 2594, 115th Cong. (2026), https://openamerica.io/bill/115-S-2594/.
[S. 2594: CLEAN UP Act](https://openamerica.io/bill/115-S-2594/)