Superfund Polluter Pays Restoration Act of 2021 This bill (1) reinstates the Hazardous Substance Superfund financing rate beginning 60 days after enactment of this bill; (2) increases such rate from 9.7 cents to 17.2 cents per barrel of crude oil (adjusted for inflation after 2021); (3) reinstates and increases the rates of tax on taxable chemicals (adjusted for inflation after 2021); and (4) modifies 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.