Environmental liability refers primarily to the civil and criminal responsibility in the environmental issues of hazardous substances that threaten to endanger public health. Compliance with the standards issued by the U.S. Environmental Protection Agency (EPA) became a major issue following the December 11, 1980 enactment by Congress of the original Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA). In 1986, the Superfund Amendments and Reauthorization Act (SARA) provided an amendment to CERCLA. The initial legislation created a tax on chemical and petroleum companies, and gave the federal government authority to handle the releases or threatened releases of the hazardous waste. That tax created $1.6 billion over the first five years of the act, put into a trust fund that would cover the costs of cleaning up abandoned or uncontrolled hazardous waste sites. When "Superfund" was created, changes to the original legislation, as well as additions, were made that reflected...