1. Short title This Act may be cited as the Superfund Enhancement Act of 2018 . 2. Renewal of Superfund financing rate (a) In general Section 4611 of the Internal Revenue Code of 1986 is amended by striking subsection (e). (b) Effective date The amendment made by this section shall take effect on January 1, 2018. 3. Deduction for expenses in connection with moving from a site listed on national priorities list (a) In general Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 198 the following new section: 198A. Expenses in connection with moving from a site listed on national priorities list (a) In general A qualified small business may elect to treat as an expense which is not chargeable to capital account, and deductible in the year in which paid or incurred, so much of the qualified environmental disaster moving expenses which are paid or incurred by the taxpayer for the taxable year as do not exceed $10,000. (b) Qualified small business For purposes of this section, the term qualified small business means any person which is a small business concern (as defined under section 3 of the Small Business Act ( 15 U.S.C. 632 )) at all times during the preceding taxable year. (c) Qualified environmental disaster moving expense For purposes of this section, the term qualified environmental disaster moving expense means any expenditure— (1) which is otherwise chargeable to capital account, and (2) which is paid or incurred in connection with relocating a trade or business carried on in a location which is situated on, or adjacent to, a site which is on, or proposed for, the national priorities list under section 105(a)(8)(B) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. (d) Special rules For purposes of this section— (1) Potentially responsible parties excluded No amount shall be taken into account under subsection (a) by a person who under section 107(a) of the Comprehensive Environmental Response, Compensation, and