To amend the Internal Revenue Code of 1986 to expand the incentives for the environmental cleanup of certain contaminated industrial sites designated as brownfields.
Last action on Oct 25, 2001Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to allow a limited credit to holders of qualified brownfields cleanup bonds. Sets a national limit on the amount of such bonds and provides for allocation among the States.
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