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.