|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|198||12/31/2009||The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010||Expensing of environmental remediation costs||-583|
Expensing of environmental remediation costs
Explanation of Provision
The provision extends the present law expensing for two years to include expenditures paid or incurred before January 1, 2012.