What is one of the main functions of CERCLA?

The primary function of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, is to address and clean up sites contaminated with hazardous substances. While taxation in some forms may relate to the funding of these projects, the key aspect of CERCLA is not about imposing taxes on industries directly but rather about providing a framework for responding to environmental emergencies and ensuring that responsible parties are held accountable for cleanup costs.

It's important to note that CERCLA establishes a trust fund to facilitate the clean-up process, allowing for immediate action to remediate hazardous waste sites. This reflects a proactive approach to environmental protection, where funding sources are critical to tackling pollution. Thus, the main purpose leans towards managing pollution and protecting public health rather than simply taxing industries.