# 119-hr-815: Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025

119-hr-815, Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025, is a 119th Congress bill sponsored by Rep. Sherrill, Mikie [D-NJ-11] (D-NJ); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-815
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-815
- Congress: 119
- Title: Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025
- Status: introduced
- Introduced: 2025-01-28
- Sponsor: Rep. Sherrill, Mikie [D-NJ-11] (D-NJ)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Reauthorizes expensing of environmental remediation costs.** This bill would change Internal Revenue Code section 198(h) so qualified brownfield cleanup costs can be deducted sooner during two incurrence windows: costs incurred after Dec 31, 2011 and before Jan 1, 2025, and costs incurred after Dec 31, 2028. The amendment applies to expenditures paid or incurred after Dec 31, 2024. - Developers and businesses: Would let projects elect immediate expensing for eligible cleanup costs, improving cash flow when planning brownfield redevelopments. - Local governments and communities: Could make contaminated sites more attractive to redevelopers and speed site reuse and local investment. - Tax filers and preparers: Changes the timing rules in IRC §198(h) and sets a clear post-2024 effective date for expenditures paid or incurred after Dec 31, 2024.

## Cosponsors (3)

- Rep. Turner, Michael R. [R-OH-10] (R-OH), 2025-01-28T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-08-19T00:00:00.000Z
- Rep. Hayes, Jahana [D-CT-5] (D-CT), 2025-09-08T00:00:00.000Z

## Provisions PRIA read

- Tax break for brownfields cleanup: benefit, high. This bill would let developers, property owners, and businesses deduct brownfields cleanup costs as expenses in the year paid or incurred. Costs would qualify if incurred after Dec 31, 2011 and before Jan 1, 2025, or if incurred after Dec 31, 2028. The amendment would apply to expenditures paid or…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2548: Sanctioning Russia Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-1065: Protect Our Letter Carriers Act of 2025
- 119-hr-1410: 9/11 Responder and Survivor Health Funding Correction Act of 2025

## Sources
- [119-hr-815 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/815)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2548: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-hr-2548)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-1065: Protect Our Letter Carriers Act of 2025](https://policyrisk.com/legislation/119-hr-1065)
- [119-hr-1410: 9/11 Responder and Survivor Health Funding Correction Act of 2025](https://policyrisk.com/legislation/119-hr-1410)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-815 (as of 2026-04-21).