CAPITAL RECOVERY AND LEASING 911 Tax Lawyer, Vol. 54, No. 4CAPITAL RECOVERY AND LEASING SUBMITTED BY THE COMMITTEE ON CAPITAL RECOVERY AND LEASING: JAMES R. SHORTER, JR., COMMITTEE CHAIR; THOMAS A. SHANKS, SUBCOMMITTEE CHAIR ON CURRENT DEVELOPMENTS* Legislation In the American Community Renewal and New Markets Empowerment Act, enacted as part of the Consolidated Appropriations Act of 2001, Pub. L. No. 106-554, 114 Stat. 2763, Congress expanded eligible environmental remediation expenditures to...