Bill Sponsor
House Bill 2615
118th Congress(2023-2024)
No Taxation on PFAS Remediation Act
Introduced
Introduced
Introduced in House on Apr 13, 2023
Overview
Text
Introduced in House 
Apr 13, 2023
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Introduced in House(Apr 13, 2023)
Apr 13, 2023
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 2615 (Introduced-in-House)


118th CONGRESS
1st Session
H. R. 2615


To amend the Internal Revenue Code of 1986 to exclude PFAS remediation reimbursements from gross income.


IN THE HOUSE OF REPRESENTATIVES

April 13, 2023

Mr. Pappas 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 exclude PFAS remediation reimbursements from gross income.

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 “No Taxation on PFAS Remediation Act”.

SEC. 2. Exclusion of PFAS remediation reimbursements from gross income.

(a) In general.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section:

“SEC. 139J. PFAS remediation reimbursements.

“Gross income shall not include any amounts received by the taxpayer during the taxable year which are attributable to a reimbursement for remediation of contamination by a perfluoroalkyl or polyfluoroalkyl substance.”.

(b) Clerical amendment.—The table of sections for such part III is amended by inserting after the item relating to section 139I the following new item:


“Sec. 139J. PFAS remediation reimbursements.”.

(c) Effective date.—The amendments made by this section shall apply to reimbursements made in taxable years beginning after December 31, 2021.