To amend the Internal Revenue Code of 1986 to reinstate the taxes funding the Hazardous Substance Superfund and the Oil Spill Liability Trust Fund and to extend the taxes funding the Leaking Underground Storage Tank Trust Fund.

Amends the Internal Revenue Code by: (1) reinstating the Hazardous Substance Superfund financing rate until October 1, 2008; (2) reinstating the Oil Spill Liability Trust Fund financing rate until October 1, 2008; (3) extending the Leaking Underground Storage Tank Trust Fund financing rate until October 1, 2008; and (4) reinstating the Corporate Environmental Income Tax until January 1, 2008.