26 U.S.C. § 9507
(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Hazardous Substance Superfund” (hereinafter in this section referred to as the “Superfund”), consisting of such amounts as may be—
(b) Transfers to Superfund There are hereby appropriated to the Superfund amounts equivalent to—
In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).
(c) Expenditures from Superfund
(1) In general Amounts in the Superfund shall be available, as provided in appropriation Acts, only for purposes of making expenditures—
(A) to carry out the purposes of—
(2) Exception for certain transfers, etc., of hazardous substances No amount in the Superfund or derived from the Superfund shall be available or used for the transfer or disposal of hazardous waste carried out pursuant to a cooperative agreement between the Administrator of the Environmental Protection Agency and a State if the following conditions apply—
(d) Authority to borrow
(3) Repayment of advances
(e) Liability of United States limited to amount in Trust Fund
(Added Pub. L. 99–499, title V, § 517(a), , 100 Stat. 1772; amended Pub. L. 99–509, title VIII, § 8032(c)(4), , 100 Stat. 1959; Pub. L. 101–508, title XI, § 11231(c), , 104 Stat. 1388–445.)
References in Text Section 517(b) of the Superfund Revenue Act of 1986, referred to in subsec. (a)(2), is section 517(b) of Pub. L. 99–499, which is set out as a note under this section.
The Comprehensive Environmental Response, Compensation, and Liability Act of 1980 and CERCLA, referred to in subsecs. (b)(2), (4), (5), (c)(1)(A), and (e)(2), is Pub. L. 96–510, , 94 Stat. 2767, as amended, which is classified principally to chapter 103 (§ 9601 et seq.) of Title 42, The Public Health and Welfare. Title I of CERCLA is classified to subchapter I (§ 9601 et seq.) of chapter 103 of Title 42. Sections 107(c)(3) and 111(a)(1), (2), (5), and (6), (c), and (m) of CERCLA are classified to sections 9607(c)(3) and 9611(a)(1), (2), (5), and (6), (c), and (m) of Title 42, respectively. For complete classification of this Act to the Code, see Short Title note set out under section 9601 of Title 42 and Tables.
Section 311(b)(6)(B) of the Clean Water Act, referred to in subsec. (b)(3), which was classified to section 1321(b)(6)(B) of Title 33, Navigation and Navigable Waters, and which related to civil actions by the Administrator to impose penalties for prohibited discharges was struck out by Pub. L. 101–380, title IV, § 4301(b), , 104 Stat. 533, which added a new section 311(b)(6)(B) relating to classes of civil penalties imposed by the Secretary of the department in which the Coast Guard is operating or the Administrator for prohibited discharges or violations of regulations.
The date of the enactment of the Superfund Amendments and Reauthorization Act of 1986, referred to in subsec. (c)(1)(A)(i), is the date of enactment of Pub. L. 99–499, which was approved .
Section 3005(a) of the Solid Waste Disposal Act, referred to in subsec. (c)(2)(B), is classified to section 6925(a) of Title 42, The Public Health and Welfare.
The Superfund Amendments and Reauthorization Act of 1986, referred to in subsec. (e)(2), is Pub. L. 99–499, , 100 Stat. 1613. For complete classification of this Act to the Code, see Short Title of 1986 Amendment note set out under section 9601 of Title 42 and Tables.
Amendments 1990—Subsec. (d)(3)(B). Pub. L. 101–508 substituted “” for “”.
1986—Subsec. (b). Pub. L. 99–509 inserted at end “In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).”
Effective Date of 1986 Amendment Amendment by Pub. L. 99–509 effective on commencement date as defined in former section 4611(f)(2), see section 8032(d) of Pub. L. 99–509, set out as a note under section 4611 of this title.
Effective Date Pub. L. 99–499, title V, § 517(e), , 100 Stat. 1774, provided that:
- “(1) In general.— The amendments made by this section [enacting this section, amending section 9601 of Title 42, The Public Health and Welfare, and repealing sections 9631 to 9633 of Title 42] shall take effect on .
- “(2) Superfund treated as continuation of old trust fund.— The Hazardous Substance Superfund established by the amendments made by this section shall be treated for all purposes of law as a continuation of the Hazardous Substance Response Trust Fund established by section 221 of the Hazardous Substance Response Revenue Act of 1980 [former 42 U.S.C. 9631]. Any reference in any law to the Hazardous Substance Response Trust Fund established by such section 221 shall be deemed to include (wherever appropriate) a reference to the Hazardous Substance Superfund established by the amendments made by this section.”
Authorization of Appropriations Pub. L. 99–499, title V, § 517(b), , 100 Stat. 1773, as amended by Pub. L. 101–508, title XI, § 11231(d), , 104 Stat. 1388–445, provided that:
“There is authorized to be appropriated, out of any money in the Treasury not otherwise appropriated, to the Hazardous Substance Superfund for fiscal year—
- “(1) 1987, $250,000,000,
- “(2) 1988, $250,000,000,
- “(3) 1989, $250,000,000,
- “(4) 1990, $250,000,000,
- “(5) 1991, $250,000,000, and [sic]
- “(6) 1992, $250,000,000,
- “(7) 1993, $250,000,000,
- “(8) 1994, $250,000,000, and
- “(9) 1995, $250,000,000, plus for each fiscal year an amount equal to so much of the aggregate amount authorized to be appropriated under this subsection (and paragraph (2) of section 221(b) of the Hazardous Substance Response Act of 1980 [probably means section 221(b)(2) of the Hazardous Substance Response Revenue Act of 1980, which was classified to 42 U.S.C. 9631(b)(2) before its repeal by section 517(c)(1) of Pub. L. 99–499], as in effect before its repeal) as has not been appropriated before the beginning of the fiscal year involved.”
[Pub. L. 101–508, title XI, § 11231(d), , 104 Stat. 1388–445, directed that section 517(b) of Pub. L. 99–499, set out above, be “amended by striking ‘and’ at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting ‘, and’, and by adding at the end thereof” new pars. (6) to (9), with par. (9) ending in a period. Pub. L. 104–188, title I, § 1704(t)(44), , 110 Stat. 1889, provided that section 11231(d) of Pub. L. 101–508 “shall be applied as if ‘comma’ appeared instead of ‘period’ [in the directory language amending section 517(b)(5) of Pub. L. 99–499] and as if the paragraph (9) proposed to be added ended with a comma”.]
1 See References in Text note below.