HR 5215
Brownfields Redevelopment Tax Incentive Reauthorization Act of 2019
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Bill overview
Brownfields Redevelopment Tax Incentive Reauthorization Act of 2019 This bill amends the Internal Revenue Code to extend through 2022 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatement or control of hazardous substances at a qualified contaminated site). The bill applies to expenditures paid or incurred after December 31, 2018.
Sponsors
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Primary sponsor
Mikie Sherrill
Cosponsors
Peter T. King
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