This legislative proposal, titled the "No Taxation on PFAS Remediation Act," seeks to amend the Internal Revenue Code of 1986. Its primary purpose is to ensure that individuals are not taxed on amounts they receive as reimbursement for the cleanup of contamination caused by perfluoroalkyl and polyfluoroalkyl substances (PFAS) . Specifically, the bill inserts a new section, 139M, into the Code, stating that gross income for an individual shall not include such remediation reimbursements. This exclusion applies to reimbursements received in taxable years beginning after December 31, 2020 , and includes a provision to extend the statute of limitations for related credit or refund claims for one year from the enactment date.