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Brownfield Revitalization and Remediation Act
To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes.
Summary
- Restores the federal tax deduction for qualified environmental remediation expenditures for tax years 2025 through 2029 (the deduction had previously expired after 2011).
- Expands the types of qualifying remediation expenses to include reasonable costs for assessing, investigating, and monitoring contaminated sites.
- Allows businesses to immediately deduct environmental remediation costs at brownfield sites rather than depreciating those costs over time.
- Expands the definition of hazardous substances eligible for the remediation tax deduction to include pollutants and contaminants as defined under the Comprehensive Environmental Response, Compensation, and Liability Act.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
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![Rep. Lawler, Michael [R-NY-17]](https://media.civicgate.org/people/d/politicians/L000599.thumb.jpg)
Rep. Lawler, Michael (R-NY) [#17]
Money behind the sponsor
Top reported contributors to Michael Lawler’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- BLACKSTONE $30,317
- Employer not reported $21,373
- CEO $20,320
- APOLLO GLOBAL MANAGEMENT $16,500
- BRODIE GENERATIONAL CAPITAL PARTNERS $16,500
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Michael Lawler → · Outside spending →
Actions (2)
- Sep 18, 2025 Referred to the House Committee on Ways and Means. · house
- Sep 18, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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. <all>
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