Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025

This bill brings back a tax break to help clean up polluted properties, often called “brownfields.” It lets businesses deduct cleanup costs in the year they spend the money, instead of spreading the deduction out over many years. The goal is to make it cheaper and faster to fix up dirty sites so they can be used again for jobs, housing, or community spaces. The bill’s purpose is to extend “expensing” for environmental cleanup costs in the tax code.

Key points:

• Who is affected: Businesses cleaning up hazardous substances on property used for business, to earn income, or held for sale (with some limits).
• What changes: Cleanup costs can be deducted all at once in the year paid, instead of being treated as long-term expenses.
• When: Applies to costs paid or incurred after December 31, 2024, with the break available for costs in 2025–2028 .