Brownfield Revitalization and Remediation Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5472 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5472 To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 18, 2025 Mr. Lawler introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Brownfield Revitalization and Remediation Act''. SEC. 2. RESTORING AND EXPANDING EXPENSING OF QUALIFIED ENVIRONMENTAL REMEDIATION EXPENDITURES. (a) Restoring Expensing.--Section 198(h) of the Internal Revenue Code of 1986 is amended to read as follows: `…