Sec. 201. SHORT TITLE; AMENDMENT OF 1954 CODE

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## SEC. 201 SHORT TITLE; AMENDMENT OF 1954 CODE ###

(a)Short Title This title may be cited as the “Hazardous Substance Response Revenue Act of 1980”. ###

(b)Amendment of 1954 Code Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954. ## Subtitle A Imposition of Taxes on Petroleum and Certain Chemicals38 38Subtitle A inserted a new chapter 38 (relating to environmental taxes) in the Internal Revenue Code, consisting of a subchapter A (tax on petroleum) and subchapter B (tax on certain chemicals). However, since the enactment of CERLCA, chapter 38 has been amended extensively, most notably by title V of the Superfund Amendments and Reauthorization Act of 1986 (P.L. 99–499) and by section 8032 of the Omnibus Budget Reconciliation Act of 1986 (P.L. 99–509). See the Internal Revenue Code of 1986 for the current text of chapter 38. * * * * * * * ## subtitle B Establishment of Hazardous Substance Response Trust Fund **[**Repealed by section 517(c)(1) of SARA of 1986 (P.L. 99–499)**]** ## subtitle C Post-Closure Tax and Trust Fund **[**Section 232 repealed by section 514(b) of SARA of 1986 (P.L. 99–499)**]** **[**Section 231 provided a new subchapter C of chapter 38 of the Internal Revenue Code of 1954.**]** # TITLE III MISCELLANEOUS PROVISIONS