To amend the Internal Revenue Code of 1986 to provide for the use of funds in the Hazardous Substance Superfund for the purposes for which they were collected, to ensure adequate resources for the cleanup of hazardous substances under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, and for other purposes.

Superfund Reinvestment Act This bill amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to authorize the use of amounts in the Hazardous Substance Superfund for environmental cleanup costs under CERCLA. Receipts and disbursements of the Hazardous Substance Superfund must: (1) not be counted for purposes of the President's budget, the congressional budget, the Balanced Budget and Emergency Deficit Control Act of 1985, or the Statutory Pay-As-You-Go Act of 2010; (2) be exempt from general budget limitations imposed by statute on expenditures and net lending; and (3) be available only for the purposes specified in CERCLA. This bill amends the Internal Revenue Code to: (1) reinstate through 2026, and adjust for inflation annually after 2018, the Hazardous Substance Superfund financing rate and the corporate environmental income tax threshold amount; (2) extend the borrowing authority of the Superfund through 2024; and (3) modify the definition of "crude oil" for purposes of the excise tax on petroleum and petroleum products to include a bitumen or bituminous mixture (e.g., tar sands), oil derived from a bitumen or bituminous mixture, and oil derived from kerogen-bearing sources (e.g., shale oil).