Brownfields Redevelopment Tax Incentive Reauthorization Act of 2021

Brownfields Redevelopment Tax Incentive Reauthorization Act of 2021 This bill extends through 2024 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatement or control of hazardous substances at a qualified contaminated site). The bill applies to expenditures paid or incurred after December 31, 2020.