Summary: S.1082 — 107th Congress (2001-2002)All Information (Except Text)

There is one summary for S.1082. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (06/21/2001)

Amends the Internal Revenue Code with respect to environmental remediation cost expensing to: (1) make such provision permanent; (2) include toxic substances within the definition of "hazardous substance"; (3) include toxic substances or structures containing hazardous or toxic substances within the definition of "qualified contaminated site"; and (4) eliminate a related recapture provision.