If a PEP can't be found, it's considered an orphan site and Superfund pays for the entire cleanup. This wasn't always the case. In the past, businesses that made and sold chemical products were taxed to clean up orphan sites. Congress repealed this tax in 1995, meaning Superfund didn't have as much money to clean all the hazardous-waste sites found by the program. Superfund was bankrupt by 2003, meaning all future cleanups had to be done with taxpayer money