A bill to amend the Internal Revenue Code of 1986 to extend Superfund, oil spill liability, and leaking underground storage tank taxes.
Last action on Sep 17, 2002Read twice and referred to the Committee on Finance.
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Summary
Amends the Internal Revenue Code by: (1) reinstating the Hazardous Substance Superfund financing rate until October 1, 2012; (2) reinstating the Oil Spill Liability Trust Fund financing rate until October 1, 2012 and by prohibiting imposition of such rate if the unobligated balance in such Fund exceeds $5 (previously, $1) billion; (3) extending the Leaking Underground Storage Tank Trust Fund financing rate until October 1, 2012; and (4) reinstating the Corporate Environmental Income Tax until January 1, 2012.
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