What GAO Found The U.S. Environmental Protection Agency (EPA) uses the Hazardous Substance Superfund Trust Fund to finance cleanup costs at Superfund sites where responsible parties cannot be found or cannot pay. In fiscal years 2006 through 2024, the Trust Fund received about $34 billion in constant 2024 dollars, mostly from General Fund transfers.
Congress appropriated about $32.8 billion from the Trust Fund for the Superfund program over this period. Revenue from the reinstated Superfund taxes provided substantial funds for the program in fiscal year 2024. In fiscal years 1996 through 2024, the time frame for which reliable data were available, EPA spent about $25.8 billion at nonfederal National Priorities List (NPL) sites.
Remedial activities were the largest category, accounting for about half of EPA’s expenditures at these sites.
Congress appropriated about $32.8 billion from the Trust Fund for the Superfund program over this period. Revenue from the reinstated Superfund taxes provided substantial funds for the program in fiscal year 2024.
In fiscal years 1996 through 2024, the time frame for which reliable data were available, EPA spent about $25.8 billion at nonfederal National Priorities List (NPL) sites. Remedial activities were the largest category, accounting for about half of EPA’s expenditures at these sites.
Through its efforts to hold potentially responsible parties accountable for cleanup, EPA has identified at least one such party for most nonfederal NPL sites, according to EPA data. However, EPA has faced challenges recovering costs.
Challenges include having fewer experienced potentially responsible party search staff over the last 10 to 15 years and a limited ability to hold such parties liable. GAO estimates that in fiscal years 1996 through 2024, EPA recovered less than half of what it spent at nonfederal NPL sites.