Congress cut Superfund's budget 47%. The polluter tax meant to replace it came up short too.
Summary
EPA's Superfund account fell from $537.7 million to $282.8 million in fiscal 2026 — Congress's bet that a reinstated “polluter pays” tax would cover the difference. That tax brought in $1.60 billion, 26% below EPA's own estimate. The program's staff, already down to 2,585 positions from 2,859 a decade earlier, absorbed a separate cut that shed 3,707 more people agency-wide.
The appropriations cliff
Superfund's congressional appropriation has been sliding since the tax first lapsed. GAO's April 2025 testimony to the Senate Environment and Public Works Committee put it plainly: the program's annual appropriation fell "from about $2.6 billion in fiscal year 1999 to about $537 million in fiscal year 2024." Fiscal 2025 held roughly flat at $537.70 million. Then fiscal 2026 arrived: enacted appropriations for the Superfund account dropped to $282.8 million — a $255.0 million, 47.4% cut in a single year, per the Congressional Research Service.
View data as table
| FY 1999 | $2.60B | GAO-25-108408 |
|---|---|---|
| FY 2025 | $537.70M | CRS IF13191 |
| FY 2026 | $282.80M | CRS IF13191 — 47.4% below FY2025 |
Betting on the polluter
The cut wasn't an accident of arithmetic — it was a policy choice. For fiscal 2026, did not request any annual appropriation at all for the Remedial program — the line that pays for actual site cleanup construction — planning instead to fund it entirely from Superfund excise tax receipts. Congress still appropriated money for the program's other pieces: $47.3 million for Emergency Response and Removal (itself down $11.9 million from FY2025), $21.6 million for Federal Facilities, and $7.7 million for 's own emergency preparedness. But the biggest single piece of the cleanup budget was handed to the tax.
The tax didn't deliver what had penciled in. Per the Congressional Research Service, the projected $1.60 billion collected in FY2025 from Superfund tax receipts "is approximately 26% less than the $2.17 billion estimated to be collected." It isn't the first miss: 's FY2025 budget request had already reported that FY2024 tax collections came in around $1.20 billion — roughly half of the $2.50 billion the agency had projected a year earlier. A funding mechanism is now betting an entire program project on has undershot its own forecast two years running.
View data as table
| EPA's FY2025 estimate | $2.17B | CRS R48575 |
|---|---|---|
| Actual FY2025 collections | $1.60B | CRS R48575 — 26% below estimate |
The people who spend it
Money aside, Superfund cleanups require staff — people who negotiate with polluters, manage remediation contracts, and sign off on whether a site is safe to delete from the priorities list. That headcount was already shrinking before any of the 2026 budget fight. GAO reports that 's Superfund program had 2,859 full-time-equivalent positions in fiscal 2013 and 2,585 in fiscal 2023 — a decade-long decline of 274 positions, which lists among the reasons cleanups have slowed and fewer sites get deleted from the list each year.
Then came a much bigger, agency-wide cut. On July 18, 2025, EPA announced a reduction in force that took the agency from 16,155 employees in January 2025 to 12,448 — a drop of 3,707 people, which said would save $748.8 million a year. The RIF was agency-wide, not aimed specifically at Superfund, but a program that was already down staff going into 2025 doesn't get to opt out of a cut that size.
View data as table
| Superfund program, FY 2013 | 2,859 | GAO-25-108408 |
|---|---|---|
| Superfund program, FY 2023 | 2,585 | GAO-25-108408 |
| EPA agency-wide, Jan. 2025 | 16,155 | EPA press release, Jul. 18, 2025 |
| EPA agency-wide, post-RIF (Jul. 2025) | 12,448 | EPA press release, Jul. 18, 2025 |
The takeaway
- The appropriation didn't just decline — it was designed to be replaced. Congress zeroed out the Remedial program's direct appropriation for FY2026 on purpose, betting the reinstated polluter tax would cover it.
- The tax hasn't delivered what itself forecast, two years running. $1.60 billion against a $2.17 billion estimate in FY2025; $1.20 billion against a $2.50 billion estimate in FY2024.
- Staff was shrinking before the money fight even started. Superfund's own count was down 274 positions from FY2013 to FY2023 — then a July 2025 agency-wide RIF cut 's total headcount by another 3,707.
- 1,340 sites don't wait for a funding mechanism to sort itself out. Ninety percent of them are nonfederal — someone else's contamination the public program is still on the hook to clean up.
Figures span multiple fiscal years and two different staffing scopes (Superfund-program-specific vs. agency-wide); each chart and stat tile above notes which applies. Dollar figures are nominal, not inflation-adjusted.
Sources
- U.S. Government Accountability Office — Superfund: Many Factors Can Affect Cleanup of Sites Across the U.S. (-25-108408, testimony to the Senate Committee on Environment and Public Works, April 9, 2025): historical appropriations (FY1999, FY2024), the 1,340 active-site count and 90% nonfederal share as of March 5, 2025, and Superfund program staffing (2,859 in FY2013 vs. 2,585 in FY2023). gao.gov
- Congressional Research Service — U.S. Environmental Protection Agency FY2026 Appropriations (IF13191): FY2025 vs. FY2026 enacted Superfund account appropriations ($537.70M to $282.8M, a 47.4% cut). congress.gov
- Congressional Research Service — U.S. Environmental Protection Agency FY2026 President's Budget Request: In Brief (R48575): the FY2026 decision to fund the Remedial program entirely from tax receipts, the Emergency Response and Removal/Federal Facilities/Emergency Preparedness appropriation amounts, and the FY2025 and FY2024 tax-receipt estimate-vs-actual shortfalls. congress.gov
- U.S. Environmental Protection Agency — press release announcing the agency's reduction in force and reorganization (July 18, 2025): workforce falling from 16,155 to 12,448 employees and a claimed $748.8 million in annual savings. epa.gov
Comments
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Superfund cleans up the country's most contaminated ground — 1,340 active sites on the National Priorities List as of March 2025, ninety percent of them not on federal land, per GAO. For decades Congress paid for that with a mix of general tax dollars and a dedicated excise tax on the chemical and petroleum industries — "polluter pays." The excise tax lapsed in 1995 and stayed dead for 26 years. When it was reinstated in 2022, the idea was that it would eventually replace the general-fund appropriation. Fiscal 2026 is the year that bet was called, and the tax came up short of what itself expected.