Superfund Polluter Pays Restoration Act of 2020 This bill amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate beginning 60 days after enactment of this bill; (2) increase such rate from 9.7 cents to 15.8 cents per barrel of crude oil (adjusted for inflation after 2019); (3) reinstate and increase the rates of tax on taxable chemicals (adjusted for inflation after 2019); and (4) modify the definition of "crude oil" to include any bitumen or bituminous mixture, any oil derived from such mixture (including oil derived from tar sands), and any oil derived form kerogen-bearing sources (including oil derived from oil shale). The bill amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to allow the use of the Superfund for environmental remediation without further appropriation.