Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025
Official title: To amend the Internal Revenue Code of 1986 to extend expensing of environmental remediation costs.
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Apr 23, 2024 | Senate · vote #154 | On the Motion (Motion to Concur in the House Amendment to the Senate Amendment … | Agreed To | 79–18 | See who voted → |
| Apr 23, 2024 | Senate · vote #153 | On the Motion (Motion to Waive: Section 314(e) of the C.B.A. re: the House Amdt… | Agreed To | 75–20 | See who voted → |
| Apr 23, 2024 | Senate · vote #152 | On the Cloture Motion H.R. 815 | Agreed To | 80–19 | See who voted → |
| Apr 23, 2024 | Senate · vote #151 | On the Motion to Table H.R. 815 | Failed | 48–50 | See who voted → |
| Feb 13, 2024 | Senate · vote #48 | On Passage of the Bill H.R. 815 | Passed | 70–29 | See who voted → |
| Feb 12, 2024 | Senate · vote #47 | On the Cloture Motion H.R. 815 | Agreed To | 66–33 | See who voted → |
| Feb 12, 2024 | Senate · vote #45 | On the Motion (Motion to Waive All Applicable Budgetary Discipline During the C… | Agreed To | 66–33 | See who voted → |
| Feb 11, 2024 | Senate · vote #43 | On the Motion to Table H.R. 815 | Failed | 40–53 | See who voted → |
| Feb 9, 2024 | Senate · vote #42 | On the Motion to Proceed H.R. 815 | Agreed To | 64–19 | See who voted → |
| Feb 8, 2024 | Senate · vote #41 | On Cloture on the Motion to Proceed H.R. 815 | Agreed To | 67–32 | See who voted → |
| Feb 7, 2024 | Senate · vote #39 | On Cloture on the Motion to Proceed H.R. 815 | Rejected | 49–50 | See who voted → |
| Dec 6, 2023 | Senate · vote #332 | On Cloture on the Motion to Proceed H.R. 815 | Rejected | 49–51 | See who voted → |
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Referred to the House Committee on Ways and Means.
Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025
This bill temporarily reinstates the election to expense environmental remediation costs paid or incurred in connection with the cleanup of certain business property (also known as the brownfields redevelopment tax incentive). (The election to expense allows a taxpayer to deduct such costs in the year incurred rather than treat such costs as capital expenses that are depreciated over a period of time.)
The brownfields redevelopment tax incentive allows a taxpayer to elect to expense costs that would otherwise be capitalized and are paid or incurred before 2012 in connection with the abatement or control of a hazardous substance on property (1) used in a trade or business, (2) for the production of income, or (3) held by the taxpayer primarily for sale in the ordinary course of a trade or business. (Some limitations apply.)
Under the bill, a taxpayer may elect to expense such environmental remediation costs paid or incurred in 2025-2028.
- Introduced in House Formatted Text PDF Formatted XML
- SIERRA CLUB
- UP FOR GROWTH ACTION, INC.
- AMERICAN SOCIETY OF LANDSCAPE ARCHITECTS
- AMERICAN SOCIETY OF LANDSCAPE ARCHITECTS
- UP FOR GROWTH ACTION, INC.
- SIERRA CLUB
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Transportation, Dept of (DOT)
- Environmental Protection Agency (EPA)
- Bureau of Land Management (BLM)
- General Services Administration (GSA)
- Interior, Dept of (DOI)
- U.S. Trade Representative (USTR)
Cite this page
U.S. Congress. (2026). H.R. 815: Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-815/
"H.R. 815: Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-815/.
H.R. 815, 119th Cong. (2026), https://openamerica.io/bill/119-HR-815/.
[H.R. 815: Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025](https://openamerica.io/bill/119-HR-815/)