H.R. 5472

119th CONGRESS 1st Session

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 · Sponsor: Mr. Lawler · Committee: Committee on Ways and Means

Table of contents

• H.R. 5472
  • SEC. 1. Short title
  • SEC. 2. Restoring and expanding expensing of qualified environmental remediation expenditures

SEC. 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
  • of the Internal Revenue Code of 1986 is amended to read as follows: Section 198(h)
    • (h) Termination
      • This section shall not apply to expenditures paid or incurred—
        • after December 31, 2011, and before January 1, 2025, or
        • 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 after .
  • (2) Special rule for depreciable property with respect to brownfield sites
    • Section 198(b)(2) of such Code is amended by inserting after .
  • (3) Treatment of pollutants and contaminants as hazardous substances
    • Section 198(d)(1) of such Code is amended—
      • by striking and at the end of subparagraph (B),
      • by redesignating subparagraph (C) as subparagraph (D), and
        • any substance which is a pollutant or contaminant as defined in section 101(33) of such Act, and
      • by inserting after subparagraph (B) the following new subparagraph:
• (c) Effective date
  • The amendments made by this section shall take effect upon the date of the enactment of this Act.