HR5472-119

Introduced

To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes.

119th Congress Introduced Sep 18, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes., changes federal law or congressional policy affecting environmental regulators and natural-resource users. The main policy domain is Environment, Foreign Policy.

Who Benefits and How

environmental regulators and natural-resource users may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, environmental regulators and natural-resource users may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section HD1909DAD2B9C44358747322F13200B09: 1. Short title This Act may be cited as the Brownfield Revitalization and Remediation Act.
  • Section H6A39807DBDEA4C5A8799819FAA55382F: 2. Restoring and expanding expensing of qualified environmental remediation expenditures Section 198(h) of the Internal Revenue Code of 1986 is amended to read...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes., changes federal law or congressional policy affecting environmental regulators and natural-resource users.

Key Policy Areas

Environment, Foreign Policy

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to restore and expand the expensing of qualified environmental remediation expenditures, and for other purposes., changes federal law or congressional policy affecting environmental regulators and natural-resource users.

Policy Domains

Environment Foreign Policy

Whole bill

Identified Gains
  • environmental regulators and natural-resource users
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
environmental regulators and natural-resource users:
Identified Costs
  • federal implementing agencies
  • environmental regulators and natural-resource users
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies:
environmental regulators and natural-resource users:

Legislative Progress

Introduced
Introduced Committee Passed
Sep 18, 2025

Mr. Lawler introduced the following bill; which was referred to …

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Government
1 mention across 1 clause
-1 negative

OPM pilot program administrators

1/2
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Environment Foreign Policy
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology