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H.R. 815IntroducedHouse · nowSenatePresidentLawIn committee
Sec. 2 · H.R. 815

Extension of expensing of environmental remediation costs

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(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.