A bill to amend the Internal Revenue Code of 1954 to reinstate the Superfund taxes for the 180-day period beginning on February 3, 1986, and for other purposes.

Amends the Internal Revenue Code to extend the Hazardous Substance Response Trust Fund (Superfund) excise taxes on crude oil and petroleum products for the 180-day period beginning on February 3, 1986.

Permits repayable advances to be made to such fund during the 180-day period beginning on February 3, 1986.