H.R. 6669

119 HR 6669 IH: No Taxation on PFAS Remediation Act
 U.S. House of Representatives
 2025-12-11
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 I  119th CONGRESS  1st Session  H. R. 6669  IN THE HOUSE OF REPRESENTATIVES   December 11, 2025   Mr. Pappas  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 exclude PFAS remediation reimbursements from gross income.
1.
Short title
This Act may be cited as the   No Taxation on PFAS Remediation Act  .
2.
Exclusion of PFAS remediation reimbursements from gross income
(a)
In general
Part III of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:
139M.
PFAS remediation reimbursements
In the case of an individual, gross income shall not include any amounts received by the taxpayer during the taxable year which are attributable to a reimbursement for remediation of contamination by a perfluoroalkyl or polyfluoroalkyl substance.
 .
(b)
Extension of statute of limitation on credit or refund
If the period of limitation on a credit or refund resulting from the amendment made by subsection (a) expires before the end of the 1-year period beginning on the date of the enactment of this Act, refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period.
(c)
Clerical amendment
The table of sections for such part III is amended by inserting after the item relating to section 139L the following new item:
Sec. 139M. PFAS remediation reimbursements.
  .
(d)
Effective date
The amendments made by this section shall apply to reimbursements made in taxable years beginning after December 31, 2020.