To amend the Internal Revenue Code of 1986 and the Small Business Act to reduce costs for certain businesses required to relocate from a Superfund site, and for other purposes.

Superfund Enhancement Act of 2018 This bill amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate (the Superfund tax) beginning on January 1, 2018; and (2) allow certain small businesses to expense up to $10,000 of the costs for relocating a trade or business carried on in a location which is situated on, or adjacent to, a site which is on, or proposed for, the national priorities list under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. The bill also makes small businesses and individuals that are relocating from a Superfund site eligible for certain Small Business Administration disaster loans.