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Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025
To amend the Internal Revenue Code of 1986 to extend expensing of environmental remediation costs.
Summary
The bill extends the tax deduction for environmental remediation costs on contaminated properties (brownfields). Currently, businesses can deduct these cleanup costs for properties remediated between 2012 and 2024. The bill creates a gap from 2025 through 2028 when the deduction would not be available, then reinstates the deduction for costs incurred after December 31, 2028. The changes apply to expenditures paid or incurred after December 31, 2024.
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)
3 cosponsors
Actions (2)
- Jan 28, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 28, 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
January 28, 2025
Ms. Sherrill (for herself and Mr. Turner of Ohio) 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 extend expensing of environmental remediation costs.
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 “Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025”.
SEC. 2. EXTENSION OF EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.
(a) In General.—Section 198(h) of the Internal Revenue Code of 1986 is amended by striking “incurred after December 31, 2011” and inserting the following: “incurred—
“(1) after December 31, 2011, and before January 1, 2025, or
“(2) after December 31, 2028.”.
(b) Effective Date.—The amendment made by subsection (a) shall apply to expenditures paid or incurred after December 31, 2024. <all>
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