Bill · H.R. 5472· House(119-HR-5472)
Brownfield Revitalization and Remediation Act
- Introduced
- 9/18/2025
- Last activity
- 9/18/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Michael Lawler
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill is called the Brownfield Revitalization and Remediation Act. It intends to change the Internal Revenue Code of 1986 to bring back and grow the expensing of qualified environmental remediation expenditures. It updates the dates for when these expenditures are applicable and expands what costs can be included, such as assessment, investigation, and monitoring. It also adds specific rules for brownfield sites and includes pollutants and contaminants as hazardous substances.
Yes· 3 of 29
Would business owners be better off under this?+6
Directly provides tax breaks for business owners remediating contaminated land.
Would people in cities be better off under this?+6
Urban areas have the highest concentration of brownfields; this bill promotes their cleanup and reuse.
Does this better protect air, water and wildlife?+6
Provides significant financial incentives to clean up contaminated sites and expand the definition of hazardous substances.
The opposite
Does this raise the taxes companies pay?-3
The bill reduces corporate tax liability by allowing the expensing of environmental remediation costs.
Does this reduce what the federal government owes?-2
Expanding tax expensing typically reduces federal tax revenue.
Does this make the government pay for what it commits to?-1
Reduces tax revenue through expanded expensing provisions.
Who it would affect, and how
Potential Positive Impacts for People
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Restoring Expensing: Section 2(a) allows for expenditures paid or incurred after December 31, 2011, and before January 1, 2025, as well as those after December 31, 2029.
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Expanded Expense Coverage: Section 2(b)(1) includes reasonable expenditures for the assessment, investigation, and monitoring of a site, which provides more ways to account for costs related to abatement or control.
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Brownfield Site Rules: Section 2(b)(2) creates a special rule for depreciable property specifically for brownfield sites as defined by the Comprehensive Environmental Response, Compensation, and Liability Act of 1980.
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Broader Substance Coverage: Section 2(b)(3) expands the definition of hazardous substances to include any substance that is a pollutant or contaminant as defined in section 101(33) of the referenced Act.
Potential Negative Impacts for People
- No negative impacts for individuals or groups are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners+6Good For Urban Residents+6Good For African Americans+3Good For Billionaires+3Good For Children+3Good For High Net Worth Individuals+3Good For Hispanic Americans+3Good For Low Income Households+3Good For Rural Residents+3Good For Ultra High Net Worth Individuals+3Good For Union Workers+3Good For Asian Americans+2Good For Farmers+2Good For High Income Households+2Good For Middle Aged+2Good For Middle Class Households+2Good For Native Americans+2Good For White Americans+2Good For Young Adults+2
- Environment Energy And Infrastructure
- Improves Environmental Protections+6Improves Public Land Management+3Improves Rural Development+2
- Economy And Finance
- Improves Economic Growth+4Improves Small Business Support+4Reduces Small Business Taxes+4Increases Job Creation+3Increases Corporate Taxes-3Reduces National Debt-2Improves Fiscal Responsibility-1
- Social Issues And Justice
- Improves Affordable Housing+3Improves Racial Equity+2Improves Poverty Reduction+1
- 9/18/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House