Amends the Internal Revenue Code with respect to environmental remediation cost expensing to: (1) make such provision permanent; (2) include toxic substances within the definition of "hazardous substance"; (3) include toxic substances or structures containing hazardous or toxic substances within the definition of "qualified contaminated site"; and (4) eliminate a related recapture provision.
Actions
Jun 21, 2001
Read twice and referred to the Committee on Finance.
Jun 21, 2001
Sponsor introductory remarks on measure. (CR S6616)