H.R. 815

Summary

H.R. 815, the Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025, was introduced in the House on Jan 28, 2025 by Rep. Rebecca Sherrill (D) with 3 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 28, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 815 has 3 co-sponsors.

119 HR 815 IH: Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025
 U.S. House of Representatives
 2025-01-28
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 815  IN THE HOUSE OF REPRESENTATIVES   January 28, 2025   Ms. Sherrill  (for herself and  Mr. Turner of Ohio ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to extend expensing of environmental remediation costs.
1.
Short title
This Act may be cited as the   Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025  .
2.
Extension of expensing of environmental remediation costs
(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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Sponsors

Rep. Rebecca Sherrill (D) sponsors H.R. 815, and 3 members have co-sponsored it, 1 of them from the day it was introduced.

Rebecca Sherrill

Rep. · D–NJ-11 · Sponsor

Introduced Jan 28, 2025

Michael Turner

Rep. · R–OH-10 · Co-sponsor

Joined Jan 28, 2025 · Original

Brian Fitzpatrick

Rep. · R–PA-1 · Co-sponsor

Joined Aug 19, 2025

Jahana Hayes

Rep. · D–CT-5 · Co-sponsor

Joined Sep 8, 2025

Show 4 of 4 rows

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Committees

H.R. 815 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Jan 28, 2025 · 1,160 Bills

Actions

H.R. 815 has taken 2 actions since Jan 28, 2025.

Votes

H.R. 815 has not gone to a roll call.

Titles

H.R. 815 goes by 3 titles, 1 of them short titles.

• Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025 — Display Title
• Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025 — Short Title(s) as Introduced
• To amend the Internal Revenue Code of 1986 to extend expensing of environmental remediation costs. — Official Title as Introduced

Lobbying

6 clients hired 6 firms and 20 registered lobbyists who named H.R. 815 in 15 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Clean Air and Water (quality), Transportation, Budget/Appropriations, Agriculture, Disaster Planning/Emergencies, Natural Resources, Environment/Superfund, Taxation/Internal Revenue Code.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files H.R. 815 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 815’s is Taxation.

Source: congress.gov · legiscan.com