To amend the Internal Revenue Code of 1986 to exclude from unrelated business taxable income the gain or loss on the sale or exchange of certain brownfield sites, and for other purposes.

Brownfields Capital gains tax Commerce Environmental Protection Government Operations and Politics Government paperwork Hazardous wastes Income tax Land transfers Law Licenses Losses Partnerships Public Lands and Natural Resources Refuse and refuse disposal Tax exclusion Tax returns Tax-exempt organizations Taxation Unrelated business income tax +17...