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House Bill 5472
119th Congress(2025-2026)
Brownfield Revitalization and Remediation Act
Introduced
Introduced
Introduced in House on Sep 18, 2025
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Introduced in House 
Sep 18, 2025
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Introduced in House(Sep 18, 2025)
Sep 18, 2025
No Linkage Found
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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.
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H. R. 5472 (Introduced-in-House)


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:

“(h) Termination.—This section shall not apply to expenditures paid or incurred—

“(1) after December 31, 2011, and before January 1, 2025, or

“(2) after December 31, 2029.”.

(b) Expanding expensing.—

(1) INCLUSION OF CERTAIN ASSESSMENT, INVESTIGATION, AND MONITORING EXPENSES.—Section 198(b)(1)(B) of such Code is amended by inserting “(including reasonable expenditures for the assessment, investigation, and monitoring of such site in connection with such abatement or control)” after “qualified contaminated site”.

(2) SPECIAL RULE FOR DEPRECIABLE PROPERTY WITH RESPECT TO BROWNFIELD SITES.—Section 198(b)(2) of such Code is amended by inserting “(other than a brownfield site (as defined in section 101(39) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980))” after “qualified contaminated site”.

(3) TREATMENT OF POLLUTANTS AND CONTAMINANTS AS HAZARDOUS SUBSTANCES.—Section 198(d)(1) of such Code is amended—

(A) by striking “and” at the end of subparagraph (B),

(B) by redesignating subparagraph (C) as subparagraph (D), and

(C) by inserting after subparagraph (B) the following new subparagraph:

“(C) any substance which is a pollutant or contaminant as defined in section 101(33) of such Act, and”.

(c) Effective date.—The amendments made by this section shall take effect upon the date of the enactment of this Act.