Superfund Improvement Act of 1998

TABLE OF CONTENTS:

Title I: Brownfield Remediation and Environmental Cleanup

Subtitle A: Innocent Landowners and Prospective

Purchaser Liability

Subtitle B: Brownfield Remediation and Environmental

Cleanup

Subtitle C: State Voluntary Response Programs

Title II: Liability

Title III: Remedy

Title IV: Community Participation and Human Health

Subtitle A: Community Participation

Subtitle B: Human Health

Subtitle C: General Provisions

Title V: Natural Resource Damages

Title VI: Federal Facilities

Title VII: State Roles

Title VIII: Funding

Title IX: Miscellaneous

Title X: 5-Year Extension of Hazardous Substance Superfund

Superfund Improvement Act of 1998 - Title I: Brownfield Remediation and Environmental Cleanup - Subtitle A: Innocent Landowners and Prospective Purchaser Liability - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), with respect to defenses to liability of an owner of after-acquired property, to deem a person to have made (under current law, "undertaken") appropriate inquiry into the property's previous ownership and uses if the person establishes that an environmental site assessment was conducted which meets specified requirements (compliance with an American Society for Testing and Materials standard or with standards issued by the President) and the person fulfills certain responsibilities concerning information compilation, exercise of appropriate care with respect to hazardous substances at the facility, and cooperation with those conducting response actions.

(Sec. 102) Absolves from liability for response actions bona fide prospective purchasers to the extent liability at a facility for a release or threat thereof is based solely on ownership or operation of a facility. Gives a lien upon a facility to the United States for unrecovered response costs in any case in which there are such unrecovered costs for which the owner is not liable by reason of the prospective purchaser exemption and the facility's fair market value has increased above that which existed 180 days before the action was taken.

(Sec. 103) Adds CERCLA provisions granting conditional exemptions from liability to persons owning or operating property contiguous to a release site.

Subtitle B: Brownfield Remediation and Environmental Cleanup - Directs the Administrator (Administrator) of the Environmental Protection Agency (EPA) to establish a program to provide grants to local governments to inventory and conduct site assessments of brownfield sites. Defines a "brownfield site" as a parcel of land that contains or contained abandoned or under-used commercial or industrial facilities, the expansion or redevelopment of which is complicated by the presence or potential presence of hazardous substances, pollutants, or contaminants.

Directs the Administrator to establish a program of grants to local governments for capitalization of loan programs for brownfield site cleanup by the locality or owner or prospective purchaser.

Requires the Administrator to report to specified congressional committees on programs established under this subtitle.

Authorizes appropriations from the Hazardous Substance Superfund (Superfund) to carry out such grant programs.

Subtitle C: State Voluntary Response Programs - Adds provisions requiring the Administrator to provide technical and other assistance to States to establish and enhance State voluntary response programs, comprised of elements including public participation opportunities, oversight and enforcement authorities, and certification mechanisms.

Authorizes appropriations from Superfund for FY 1999 through 2003 for such programs.

Title II: Liability - Provides an exemption to liability, with exceptions, for response costs or actions with respect to National Priority List (NPL) facilities for certain small businesses whose liability is based solely on arranging for disposal, treatment, or transport of, or accepting, the hazardous substance concerned.

Sets forth provisions regarding the preservation of certain contribution claims with respect to small businesses, a moratorium on the continuation or commencement of suits regarding such claims, and settlements with small businesses.

Exempts from liability based solely on arrangement or acceptance provisions certain: (1) de micromis parties; and (2) individuals or small businesses or nonprofit organizations where the activities concerned involved municipal solid waste (MSW).

Absolves of liability: (1) certain owners or operators who acquired the facility concerned by inheritance or bequest; (2) Federal, State, or municipal entities whose liability is based solely on ownership of a road or other right-of-way or transportation route over which hazardous substances are transported or on the granting of a business license; and (3) certain railroad owners or operators of spur tracks.

Makes persons who commence recovery or contribution actions after this Act's enactment against parties not liable due to small business, de micromis, or MSW exemptions described above liable for all reasonable costs of defending such actions.

Limits liability for certain tax-exempt organizations that receive an affected vessel or facility as a charitable contribution.

Makes municipalities currently liable for response costs on the basis of ownership or operation of a municipal landfill listed on the NPL on or before October 1, 1997, eligible for settlements. Limits liability to 20 percent of total response costs, but authorizes the President to increase such percentage to up to 35 percent under certain conditions. Authorizes the President to require such municipalities to perform or participate in response actions at the facility. Considers two or more municipalities that jointly own or operate a facility to be a single owner for purposes of calculating settlement offers. Authorizes the President to require such municipalities to waive some or all claims or causes of action against other potentially responsible parties (PRPs) with respect to a site.

Conditions eligibility for limited municipal liability on the acts or omissions giving rise to liability having occurred before a date two years after this Act's enactment or on the municipality participating in a qualified household hazardous waste disposal program by such date.

Sets forth cases in which the President may decline to offer such settlements.

Makes liable parties who fail to take proper remedial or response actions liable to the United States for response costs incurred as a result of such failure to take action, in addition to potential punitive damages authorized under existing law.

(Sec. 203) Extends certain provisions relating to surety bonds with respect to direct Federal procurement of response actions.

(Sec. 204) Adds to the list of parties eligible for expedited final settlements: (1) persons whose liability is based on arranging for disposal, treatment, transport of, or on accepting, MSW or municipal sewage sludge at an NPL facility; and (2) persons, small businesses, or municipalities who demonstrate an inability or limited ability to pay response costs.

Revises conditions of eligibility for such settlements for de minimis parties. Makes municipalities that arranged for disposal, treatment, or transport of, or that accepted, such waste or sludge that are also liable as owners or operators eligible for expedited settlements as well.

Permits the President to consider alternative payment methods for small businesses that are unable to pay settlement amounts immediately.

Authorizes the President to require, as a condition of expedited settlements, that a PRP waive some or all of the claims or causes of action that the party may have against other PRPs relating to the site. Establishes a moratorium on litigation for recovery or contribution of response costs from certain persons eligible for expedited settlements within a specified time frame.

(Sec. 205) Expands information regarding concerned facilities that may be required to be provided to Federal employees or officials. Authorizes the Administrator to issue subpoenas to obtain information related to facilities or cleanups. Makes information obtained pursuant to contracts to perform work available to the public, with exceptions. Sets forth confidentiality requirements for Government contractors with respect to such information.

(Sec. 206) Authorizes the President to amend or issue administrative orders, without determining that there may be an imminent and substantial endangerment, to complete, or require additional, response actions necessary to respond to a release or threatened release.

(Sec. 207) Revises contribution provisions to require an action by a PRP against another PRP for recovery of costs to be commenced within the later of: (1) three years after completion of a removal action or within six years after initiation of physical on-site construction for a remedial action (unless such remedial action has been the subject of a previous cost recovery action); or (2) three years after the date of judgment in any action for recovery or the date of any administrative order or judicial settlement for recovery of costs or damages paid.

(Sec. 208) Requires the Administrator, after conducting any settlement negotiation, to initiate the allocation process for each mandatory allocation. Defines a "mandatory allocation" as an allocation of liability at a non-federally-owned NPL vessel or facility: (1) for which the Administrator selects a remedial action after March 30, 1998; (2) for which the Administrator estimates that future response costs for such action will exceed $3 million; and (3) that involves two or more unaffiliated PRPs.

Permits the Administrator to use any part of the allocation process to promote a settlement with respect to response actions that are not subject to mandatory allocations.

Excludes from the allocation process remedial actions: (1) for which there are settlement or consent decrees with parties (other than de minimis parties or parties that settled on the basis of an inability to pay); (2) that are being addressed by a unilateral order issued by the Administrator before this Act's enactment; (3) for which all PRPs are liable as owners or operators; or (4) that are being carried out by a State.

Applies mandatory allocations to: (1) response costs relating to the remedial action incurred after this Act's enactment date; and (2) unrecovered remedial investigation and feasibility study costs relating to the action incurred by the United States prior to such enactment.

Establishes a moratorium on litigation for recovery of response costs or contributions in connection with remedial actions subject to mandatory allocation until 60 days after completion of allocation procedures. Stays pending actions until such prescribed period unless the court determines that a stay will result in manifest injustice. Permits the Attorney General to commence a civil action against a PRP or allocation party at any time if at the same time the Attorney General files a judicial consent decree resolving the liability of such a party.

Sets forth requirements concerning the allocation process. Permits PRPs to nominate additional PRPs.

Directs the United States, with respect to response actions that would otherwise be subject to mandatory allocation, to reimburse PRPs that agree to perform the response action and to acceptable settlement terms, for 100 percent of the orphan share, subject to the availability of funds.

Requires the Administrator to initiate the allocation process at the request of any PRP that has not resolved liability and after the conclusion of any settlement negotiations. Provides that the allocation process shall not be required if a settlement is reached that resolves at least 70 percent of the total costs of the action that would be the subject of allocation.

Describes allocation parties. Requires the Administrator and the allocation parties to select a neutral, third-party allocator. Subjects Federal PRPs to the allocation process in the same manner as such process is applied to other PRPs.

Requires the allocator to provide a final allocation report to the Administrator, the Attorney General, and each allocation party that specifies the estimated contribution share of each party and any orphan share. Limits the admissibility in court of such report except for purposes of supporting a settlement between the United States and an allocation party.

Authorizes the Administrator to require PRPs that did not enter into a settlement during pre-allocation negotiations to pay the costs of the allocation process.

Sets forth confidentiality requirements with respect to information submitted to the allocator. Prescribes civil penalties for failures to maintain confidentiality of information. Describes authorities of the allocator with respect to information gathering.

Sets forth: (1) conditions under which the Administrator and the Attorney General may reject the allocator's report; (2) requirements for settlements based on allocations; and (3) provisions regarding reimbursement.

Makes specified amounts available from Superfund for funding orphan share contributions in FY 1999 through 2003.

Authorizes the Attorney General to commence actions against parties that fail to resolve liability during pre-allocation negotiations or after allocation. Makes nonsettling parties subject to strict, joint, and several liability for unrecovered response costs, including costs of federally funded orphan and nonsettling party shares.

Permits the President to: (1) file a proof of claim or take other action in a bankruptcy proceeding; (2) require performance of a response action at a facility subject to a mandatory allocation during the allocation process; or (3) file any actions necessary to prevent dissipation of a PRP's assets.

Directs the Administrator to report annually to the Congress on funds made available to address orphan shares and shares of nonsettling parties in support of settlement activities.

(Sec. 209) Makes parties who unsuccessfully challenge settlements between the President and any PRP liable to the United States and any settling party for attorney's fees and costs incurred in defending the settlement.

Authorizes administrative orders which set forth terms of settlements to be issued only with the prior approval of the Attorney General in cases where total response costs exceed $2 million (currently, $500,000).

Permits agencies with the authority to seek fines, penalties, and punitive damages under CERCLA to settle claims that may otherwise be assessed in civil administrative or judicial proceedings if the claim has not been referred to the Department of Justice for further action. Permits claims exceeding $300,000 to be settled only with the prior approval of the Attorney General.

Authorizes the use of arbitration only for claims where response costs do not exceed $2 million (currently, $500,000).

(Sec. 210) Absolves persons (other than owners or operators) who arranged for the recycling of recyclable material from liability for environmental response actions.

Deems transactions involving scrap paper, plastic, glass, textiles, or rubber (other than whole tires) to be arranging for recycling if the person who arranged the transaction demonstrates that the following criteria were met: (1) the recyclable material met a commercial specification grade and a market existed for the material; (2) a substantial portion of the material was made available for use as a feedstock for the manufacture of a new saleable product; (3) the material (or product made from the material) could have been a replacement for a virgin raw material; and (4) with respect to transactions occurring 90 days after this Act's enactment, the person exercised reasonable care to determine that the facility where the material would be managed by another was in compliance with Federal, State, or local environmental laws or regulations.

Deems transactions involving scrap metal to be arranging for recycling if the person who arranged the transaction demonstrates that: (1) the criteria for scrap materials were met; (2) he or she complied with applicable standards regarding activities associated with the recycling of scrap metals; and (3) the scrap metal was not melted prior to the transaction.

Deems transactions involving spent lead-acid, nickel-cadmium, or other batteries to be arranging for recycling if the person involved demonstrates that: (1) the criteria for scrap materials were met; and (2) he or she complied with applicable Federal environmental standards regarding such batteries.

Makes the exemptions from liability under this Act inapplicable if the person: (1) had an objectively reasonable basis to believe at the time of the recycling transaction that the recyclable material would not be recycled or would be burned as fuel or for energy recovery or incineration or that the consuming facility was not in compliance with Federal, State, or local environmental laws or regulations; (2) had reason to believe that hazardous substances had been added to the material for purposes other than processing for recycling; or (3) failed to exercise reasonable care with respect to the management of the material.

Makes such exemptions inapplicable if the recyclable material: (1) contained polychlorinated biphenyls in excess of 50 parts per million or any new Federal standard; or (2) is an item of scrap paper containing hazardous substances determined to present a significant human health or environmental risk.

Title III: Remedy - Revises provisions regarding remedy selection. Requires remedial actions selected by the President to assure long-term reliability of protection of human health and the environment and, to the maximum extent practicable, make contaminated land available for beneficial use and return contaminated groundwater and surface water to beneficial use in a reasonable period of time.

Requires remedial actions to protect uncontaminated groundwater and surface water unless it is technically infeasible or limited migration of contamination is necessary to facilitate restoration of groundwater to beneficial use.

Lists minimum factors to be taken into account by the President in assessing alternative remedial actions and selecting remedial actions.

Requires remedial actions, in the case of contaminated groundwater or surface water which may be used for drinking water, to require a level or standard of control which at least attains the maximum contaminant levels (MCLs) or non-zero MCL goals established under the Safe Drinking Water Act for the contaminants concerned.

Requires remedial actions for hazardous substances that remain on site to comply with any more stringent and legally applicable tribal standard.

Directs the President to ensure that a remedial action attains standards of control protective of human health in the environment in cases where: (1) no Federal, State, or tribal standard has been established for the specific hazardous substance present at the facility where the action is being undertaken; or (2) there are multiple hazardous substances present and the remedial action is not protective even though applicable requirements are attained.

Removes a provision which requires the President to conform a remedial action to a State standard in cases where a State has initiated a lawsuit against the EPA prior to May 1, 1986.

Sets forth minimum requirements for remedies for contaminated groundwater or surface water in cases where a legally applicable standard for a hazardous substance is waived due to findings of technical impracticability.

Makes procedural requirements of State laws inapplicable to the portion of any removal or remedial action conducted entirely on site, except for recordkeeping and reporting.

Requires the Administrator, in selecting remedies, to take into account reasonably anticipated future uses of land at a facility and, as appropriate, of nearby property. Sets forth factors to be considered in making assumptions regarding such uses.

Directs the President, in selecting a remedial action to restore groundwater to drinking water or other beneficial uses, to defer to a State's classifications and designations relating to groundwater if specified conditions are met. Sets forth determinations and presumptions to be made by the Administrator in cases where there is no deference to a State. Prohibits, unless a State makes a designation otherwise, the use as drinking water of groundwater: (1) that contains more than 10,000 milligrams per liter total dissolved solids; (2) that is so contaminated by naturally occurring conditions or by the effects of human activity unrelated to a specific activity that restoration of drinking water quality is impracticable; or (3) from which the potential source of drinking water is physically incapable of yielding 150 gallons per day of water to a well or spring unless that source is or has been used as a drinking water source.

Prohibits the President from selecting a remedial action that allows hazardous substances to remain on site above levels that would be protective for unrestricted use unless institutional controls are incorporated into the action to achieve protection of human health and the environment during and after completion of the action.

Authorizes the President to use institutional controls as a supplement to, but not as a substitute for, other response measures, except in extraordinary circumstances.

Lists requirements for actions that rely on institutional controls.

Authorizes funds to be established for facilities for which the selected remedy is containment or at which hazardous substances remain on site above levels that would allow for unrestricted use of the facility.

Directs the Administrator to report annually to the Congress, for each record of decision signed during the previous fiscal year, on the type of institutional controls and media affected and the institution designated to monitor, enforce, and ensure compliance with such controls.

(Sec. 302) Authorizes the President, in order to respond to a release of a hazardous substance, to acquire a hazardous substance easement which limits or controls the use of land or other natural resources. Permits easements to be used wherever institutional controls have been selected as a component of a response action. Makes easements enforceable in perpetuity (unless terminated pursuant to this Act) against owners of affected property or persons who acquire interest in, or rights to use, the property.

Directs the President to maintain a registry of all property at which institutional controls have been established in connection with response actions.

(Sec. 303) Alters the criteria for the continuance of obligations for removal actions to provide that actions shall not continue after $4 million (currently, $2 million) has been obligated or two years (currently, 12 months) have elapsed from the date of initial response to a release or threatened release.

Title IV: Community Participation and Human Health - Subtitle A: Community Participation - Revises provisions regarding grants for technical assistance to make such grants available to Community Advisory Groups or affected communities (defined as two or more individuals affected by the release or threatened release of a hazardous substance at a covered facility. Defines a "covered facility" as a facility: (1) that has been listed or proposed for listing on the NPL; (2) at which the Administrator is undertaking an action anticipated to exceed one year or a specified funding limit; or (3) with respect to which the Agency for Toxic Substances and Disease Registry (ATSDR) Administrator has accepted a petition requesting a health assessment or related health activity. Expands the list of authorized grant activities.

Requires the President to take specified actions to provide for meaningful public participation in every significant phase of response activities under CERCLA. Permits Community Advisory Groups, affected Indian tribes and communities, and local government and health officials to propose remedial alternatives to the President.

Requires the President to make records relating to response actions at a facility available to the public throughout all phases of an action. Sets forth additional requirements with respect to public notice of certain removal actions.

(Sec. 403) Requires States or Indian tribes with NPL sites to establish Waste Site Information Offices. Provides funding for such Offices. Directs the Administrator to establish Offices for States or tribes that fail to do so.

(Sec. 404) Requires the President to provide the opportunity for the establishment of a Community Advisory Group, a representative public forum, to achieve direct, regular, and meaningful consultation with all interested parties throughout all stages of a response action whenever: (1) the President determines such a group will be helpful; or (2) ten individuals residing in the area in which the facility is located, or ten percent of the population of a locality in which the NPL facility is located, whichever is less, petition for a Group to be established. Authorizes such Groups to offer recommendations to the Administrator on the anticipated future use of land at a facility at any time prior to remedy selection, but provides that the Administrator shall not be bound by any such recommendation.

Authorizes the President to provide administrative support for such Groups.

Directs the Administrator to submit to the Congress a community study that includes an analysis of: (1) the speed of listing; (2) the speed and nature of response actions; (3) the degree to which public views are reflected in response actions; (3) future land use determinations and use of institutional controls; and (4) the population, race, ethnicity, and income characteristics of communities affected by facilities listed or proposed for listing on the NPL. Requires periodic updates of such study. Directs the Administrator to institute necessary improvements or modifications to address any deficiencies identified by the study.

(Sec. 406) Requires the Administrator to conduct a program to assist in the recruitment and training of individuals in affected communities for employment in response activities.

(Sec. 407) Directs the Administrator to evaluate areas such as Indian country or poor rural communities that warrant special attention and identify up to five facilities in each EPA region that are likely to warrant inclusion on the NPL. Accords such facilities a priority in evaluation for NPL listing and scoring.

Subtitle B: Human Health - Requires the President to notify State and local public health authorities and tribal health officials whenever there is reason to believe that a release (or threat of release) of a hazardous substance, pollutant, or contaminant has occurred, is occurring, or is about to occur.

Directs the ATSDR Administrator to perform a health assessment or related health activity, at a minimum, for each facility listed or proposed for listing on the NPL, including Federal facilities.

Requires the ATSDR Administrator to develop and distribute educational materials on human health effects of hazardous substances to the public.

(Sec. 414) Authorizes and directs the ATSDR Administrator, pursuant to specified grants and contracts, to facilitate the provision of health services to communities affected by the release of hazardous substances.

(Sec. 415) Provides for cooperation with Indian tribes with respect to certain ATSDR activities.

Requires the ATSDR Administrator to include in a biennial report on ATSDR activities the health impacts on Indian tribes of hazardous substances from covered facilities.

Subtitle C: General Provisions - Sets forth effective dates for provisions of this title (upon enactment or 180 days after enactment).

Title V: Natural Resource Damages - Revises provisions regarding the statute of limitations on actions for natural resource damages to remove a requirement that actions for such damages, with exceptions, be commenced within three years after the later of: (1) the date of discovery of the loss and its connection with the release in question; or (2) the date on which specified regulations regarding natural resource damage assessment are promulgated.

Requires actions for such damages with respect to facilities at which there has been a corrective action or closure under the Solid Waste Disposal Act, a reclamation under the Uranium Mill Tailings Reclamation Act, or a response action under a State remediation, hazardous waste, water quality, or voluntary cleanup program, to be commenced before the later of: (1) three years from this Act's enactment date; or (2) three years from the date the responsible party provides notice of cleanup completion to all affected trustees.

Requires commencement of such actions for facilities (other than those described above, NPL or Federal facilities, or those at which a remedial action has been scheduled) within three years of completion of an adopted restoration plan.

(Sec. 502) Directs the President, in selecting remedial actions, to take into account the potential for injury to a natural resource resulting from such actions and the potential for mitigating injury to a resource by such actions.

Requires the President to promulgate a regulation providing for consultation with the affected natural resource trustees regarding the inclusion or deletion of facilities on or from the NPL and coordination with such trustees with respect to releases under investigation and prior to selection of response actions.

Authorizes affected trustees of natural resources injured, destroyed, or lost as a result of a release to participate in the trustees' selection of a restoration plan. Makes trustees who elect not to participate in such selection ineligible for Superfund monies for assessment of damages and natural resource restoration.

Revises provisions regarding the use of recovered sums to permit such sums to be used only to restore or replace natural resources in the watershed, aquifer, or regional ecosystem in which the injury occurred and for the benefit of such resources or to acquire the equivalent of such resources in the watershed, aquifer, or regional ecosystem in which the injury occurred. (Current law allows the use of such sums to restore, replace, or acquire the equivalent of the injured resources.)

Authorizes the use of recovered sums, in the case of a migratory species, to be applied for restoration or replacement of such species in a habitat in the migratory pathway of the species if all trustees participating in the selection of a restoration plan agree.

Title VI: Federal Facilities - Revises provisions regarding the applicability of CERCLA to the U.S. Government. Makes Federal agencies subject to all Federal, State, interstate, and local requirements regarding response actions and damages related to, or management of, hazardous substances, pollutants, or contaminants in the same manner as any nongovernmental entity.

Waives immunity of the United States with respect to the enforcement of injunctive relief. Makes Federal employees subject to criminal sanctions under State or Federal response laws.

Authorizes the Administrator to issue an abatement order to a Federal agency and requires initiation of an administrative enforcement action in the same manner as action would be initiated against any other person.

Requires all funds collected by a State from the Federal Government from penalties imposed under this section to be used only for projects to improve or protect the environment or to defray costs of environmental protection or enforcement unless a State law requires such funds to be used differently.

(Sec. 604) Sets forth additional conditions under which a Federal property may be transferred to any other person without a covenant warranting that all remedial action has been taken on the property. Establishes additional assurances to be contained in deeds governing such transfers with regard to hazardous substance releases for which a Federal agency is potentially responsible.

(Sec. 605) Allows the President to designate NPL-listed or -proposed Federal facilities to facilitate the development of innovative technologies for remedial action. Requires a report to the Congress.

Title VII: State Roles - Authorizes States, pursuant to contracts or cooperative agreements, to apply to the Administrator to take or require: (1) preremedial actions at any non-federally owned or operated facility that is not listed on the NPL; or (2) specified response and cost recovery actions, remedy selections, settlements, allocations, and community participation activities at non-federally owned or operated NPL facilities or removal actions at any facility proposed for NPL listing. Sets forth requirements for State enforcement and allocation of liability.

(Sec. 702) Prohibits the Administrator from providing funding to States for response actions or response actions, except for emergency removal actions, unless the affected State provides assurances that it will pay ten percent of the cost of the action or funding and will assure oversight of any operation and maintenance of response actions.

(Sec. 703) Expands CERCLA provisions regarding treatment of Indian tribes to afford Indian tribes the same treatment as States with respect to provisions regarding voluntary response actions, cleanup standards, compliance with consent decrees, and delegation of authority with respect to facilities located in Indian country.

(Sec. 704) Permits States to apply to the Administrator to exercise specified CERCLA authorities at Federal facilities.

Title VIII: Funding - Extends the authorization of appropriations to carry out specified Superfund authorities through FY 2003.

Title IX: Miscellaneous - Requires the Administrator to establish a small business Superfund assistance section within the EPA small business ombudsman office.

(Sec. 903) Revises CERCLA report requirements.

(Sec. 904) Extends certain provisions authorizing reimbursements by the President to local governments affected by releases or threatened releases to affected States as well.

Title X: 5-Year Extension of Hazardous Substance Superfund - Amends the Internal Revenue Code to extend the environmental income tax to taxable years beginning after December 31, 1998, and before January 1, 2004.

Extends specified provisions regarding: (1) Superfund's financing rate; (2) limits on tax if the unobligated balance in Superfund exceeds a specified amount; and (3) the repayment deadline for advances made to Superfund.

Increases the aggregate tax which may be collected from $11.97 billion to $22 billion until December 31, 2003.