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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
- Reauthorizes the federal tax deduction for environmental remediation costs on brownfield properties, allowing deductions to resume for costs incurred after December 31, 2028.
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. Sherrill, Mikie [D-NJ-11]](https://media.civicgate.org/people/wiki-politicians-S001207.thumb.jpg)
Rep. Sherrill, Mikie (D-NJ) [#11]
3 cosponsors
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![Rep. Fitzpatrick, Brian K. [R-PA-1]](https://media.civicgate.org/people/d/politicians/F000466.thumb.jpg)
Rep. Fitzpatrick, Brian K. (R-PA) [#1] -
![Rep. Hayes, Jahana [D-CT-5]](https://media.civicgate.org/people/d/politicians/H001081.thumb.jpg)
Rep. Hayes, Jahana (D-CT) [#5] -
![Rep. Turner, Michael R. [R-OH-10]](https://media.civicgate.org/people/d/politicians/T000463.thumb.jpg)
Rep. Turner, Michael R. (R-OH) [#10]
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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