Expressing the sense of the House of Representatives that immigration enforcement operations must be transparent, accountable, and consistent with constitutional protections for all persons within the United States.

Brownfields Redevelopment Tax Incentive Reauthorization Act of 2025

This bill temporarily reinstates the election to expense environmental remediation costs paid or incurred in connection with the cleanup of certain business property (also known as the brownfields redevelopment tax incentive). (The election to expense allows a taxpayer to deduct such costs in the year incurred rather than treat such costs as capital expenses that are depreciated over a period of time.)

The brownfields redevelopment tax incentive allows a taxpayer to elect to expense costs that would otherwise be capitalized and are paid or incurred before 2012 in connection with the abatement or control of a hazardous substance on property (1) used in a trade or business, (2) for the production of income, or (3) held by the taxpayer primarily for sale in the ordinary course of a trade or business. (Some limitations apply.)

Under the bill, a taxpayer may elect to expense such environmental remediation costs paid or incurred in 2025-2028.