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No Taxation on PFAS Remediation Act
To amend the Internal Revenue Code of 1986 to exclude PFAS remediation reimbursements from gross income.
Summary
HR 6669 would amend the tax code to exclude reimbursements for PFAS remediation from gross income for individuals. PFAS (perfluoroalkyl and polyfluoroalkyl substances) are chemicals used in manufacturing that can contaminate water and soil. The bill would allow individuals who receive reimbursements for cleaning up PFAS contamination to exclude those amounts from their taxable income. The measure would apply retroactively to reimbursements received in taxable years beginning after December 31, 2020.
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)
- Rep. Pappas, Chris [D-NH-1] (D-NH)
Actions (2)
- Dec 11, 2025 Referred to the House Committee on Ways and Means. · house
- Dec 11, 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.
Full text
IN THE HOUSE OF REPRESENTATIVES
December 11, 2025
Mr. Pappas 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 exclude PFAS remediation reimbursements from gross income.
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 “No Taxation on PFAS Remediation Act”.
SEC. 2. EXCLUSION OF PFAS REMEDIATION REIMBURSEMENTS FROM GROSS INCOME.
(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:
“SEC. 139M. PFAS REMEDIATION REIMBURSEMENTS.
“In the case of an individual, gross income shall not include any amounts received by the taxpayer during the taxable year which are attributable to a reimbursement for remediation of contamination by a perfluoroalkyl or polyfluoroalkyl substance.”.
(b) Extension of Statute of Limitation on Credit or Refund.—If the period of limitation on a credit or refund resulting from the amendment made by subsection (a) expires before the end of the 1-year period beginning on the date of the enactment of this Act, refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period.
(c) Clerical Amendment.—The table of sections for such part III is amended by inserting after the item relating to section 139L the following new item:
“Sec. 139M. PFAS remediation reimbursements.”.
(d) Effective Date.—The amendments made by this section shall apply to reimbursements made in taxable years beginning after December 31, 2020. <all>
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