26 U.S.C. § 9507: Hazardous Substance Superfund

appropriated to the Superfund as provided in this section, appropriated to the Superfund pursuant to section 517(b) of the Superfund Revenue Act of 1986, or credited to the Superfund as provided in section 9602(b). the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes), amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (hereinafter in this section referred to as “CERCLA”), all moneys recovered or collected under section 311(b)(6)(B) of the Clean Water Act, 1 1 See References in Text note below. penalties assessed under title I of CERCLA, and punitive damages under section 107(c)(3) of CERCLA. paragraphs (1), (2), (5), and (6) of section 111(a) of CERCLA as in effect on the date of the enactment of the Superfund Amendments and Reauthorization Act of 1986, section 111(c) of CERCLA (as so in effect), other than paragraphs (1) and (2) thereof, and section 111(m) of CERCLA (as so in effect), or hereafter authorized by a law which does not authorize the expenditure out of the Superfund for a general purpose not covered by subparagraph (A) (as so in effect). the transfer or disposal, if made on December 13, 1985 , would not comply with a State or local requirement, the transfer is to a facility for which a final permit under section 3005(a) of the Solid Waste Disposal Act was issued after January 1, 1983 , and before November 1, 1984 , and the transfer is from a facility identified as the McColl Site in Fullerton, California. There are authorized to be appropriated to the Superfund, as repayable advances, such sums as may be necessary to carry out the purposes of the Superfund. The maximum aggregate amount of repayable advances to the Superfund which is outstanding at any one time shall not exceed an amount equal to the amount which the Secretary estimates will be equal to the sum of the amounts appropriated to the Superfund under subsection (b)(1) during the following 24 months. Advances made to the Superfund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in the Superfund. No advance shall be made to the Superfund after December 31, 2032 , and all advances to such Fund shall be repaid on or before such date. Interest on advances made to the Superfund shall be at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding and shall be compounded annually. Any claim filed against the Superfund may be paid only out of the Superfund. Nothing in CERCLA or the Superfund Amendments and Reauthorization Act of 1986 (or in any amendment made by either of such Acts) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Superfund. If at any time the Superfund has insufficient funds to pay all of the claims payable out of the Superfund at such time, such claims shall, to the extent permitted under paragraph (1), be paid in full in the order in which they were finally determined. 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 January 1, 1987 . 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.” For this fiscal year [Fiscal Year 2023] and each fiscal year thereafter, such sums as are available in the Hazardous Substance Superfund established under section 9507 of the Internal Revenue Code of 1986 at the end of the preceding fiscal year from taxes received in the Treasury under subsection (b)(1) of such section shall be available, without further appropriation, to remain available until expended, to be used to carry out the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ( 42 U.S.C. 9601 et seq.): Provided , That the amount provided by this subsection is designated by the Congress as being for an emergency requirement pursuant to section 4001(a)(1) of S. Con. Res. 14 (117th Congress), the concurrent resolution on the budget for fiscal year 2022, and section 1(e) of H. Res. 1151 (117th Congress), as engrossed in the House of Representatives on June 8, 2022 . Expenditures made pursuant to section 613 of title VI of division J of Public Law 117–58 [see below] shall be charged to the appropriation in subsection (b).” 1987, $250,000,000, 1988, $250,000,000, 1989, $250,000,000, 1990, $250,000,000, 1991, $250,000,000, and [sic] 1992, $250,000,000, 1993, $250,000,000, 1994, $250,000,000, and 1995, $250,000,000,