Cost structure · United States
The EPA Superfund account was cut 47 percent to 282.8 million dollars for FY2026, four years after a one-time 3.5 billion dollar infusion cleared the backlog of unfunded sites
The Superfund program was built in 1980 on a polluter-pays trust fund, filled by excise taxes on petroleum and chemical feedstocks and by a corporate environmental tax. That excise tax lapsed on 1995-12-31. For the next twenty-six years the program ran on annual discretionary ap…
- Resolution status
- not confirmed
- Checked
- 2026-08-16
- Evidence type
- SecondaryPress reports and institutional documents
- Outlet
- not recorded
- Authoring mode
- Derived from press reports
- Views
- 9
What is happening?
The Superfund program was built in 1980 on a polluter-pays trust fund, filled by excise taxes on petroleum and chemical feedstocks and by a corporate environmental tax. That excise tax lapsed on 1995-12-31. For the next twenty-six years the program ran on annual discretionary appropriations from the general fund, and those appropriations fell from about 2.6 billion dollars in FY1999 to about 537 million dollars in FY2024.
The Infrastructure Investment and Jobs Act, enacted 2021-11-15, reversed both halves at once. It reinstated the excise tax, effective 2022-07-01 and scheduled to expire 2031-12-31, and it added 3.5 billion dollars to the Superfund Remedial program. EPA obligated 1.026 billion dollars in FY2022 and reported that the backlog of 49 sites waiting for construction money had been cleared. By 2024-10-16 the agency had spent 3.296 billion of the 3.5 billion.
Then the annual cycle resumed. The FY2026 regular appropriation, enacted as Public Law 119-74 on 2026-01-23, set the Superfund account at 282.8 million dollars, down 47.4 percent from 537.7 million dollars in FY2025. What the account has to cover did not move with it: 1,340 sites were active on the National Priorities List as of 2025-03-05, about 90 percent of them non-federal.
Whose problem is this?
| Role | Who |
|---|---|
| Affected | People living near Superfund sites — 23.3 million within one mile and 77.7 million within three miles of the 1,881 sites in the FY2022 inventory, roughly 7 percent and 23 percent of the national population |
| Raised by | GAO, which tracked the long-run appropriation decline · the EPA Office of Inspector General, which audited how site risk is reviewed · Congress, which wrote both the lapse and the reinstatement |
| Decides | Congress — the annual appropriation, and whether the excise tax outlives 2031 · EPA — how to sequence remedial work inside whatever is appropriated |
| Bears the cost | Communities near sites whose remedial construction waits · potentially responsible parties, who fund much of the non-federal work and from whom EPA reported recovering 864 million dollars since January 2025 · future appropriations, because a deferred cleanup is not a cancelled one |
The body that sets the appropriation is not the body that has to sequence the work, and neither of them lives near the sites. A cleanup that slips a year produces no event that anyone has to announce.
Where does this problem end?
| Axis | This is the problem | This is not the problem |
|---|---|---|
| What | The financing structure — a permanent liability paid for by a lapsing excise tax plus an annual discretionary account, and what that does to the pace of remedial starts | The toxicity of any particular contaminant, or the regulatory limits set for it |
| The effect of budget and staffing limits on the thoroughness of the five-year site reviews | Whether any individual remedy was the right engineering choice | |
| Who | Sites under the federal CERCLA program, federal and non-federal | State mini-Superfund programs, which run on separate statutes and separate revenue |
| The Brownfields program, a legally distinct EPA program with its own funding line | ||
| Where | The United States | Contaminated land regimes in other countries were not examined |
| When | 1980 through 2026-08-16, with the 2021 through 2026 cycle of backlog clearance followed by re-cut as the focus | Individual cost recovery litigation against responsible parties |
| Scale | 1,340 active NPL sites as of 2025-03-05 · a 282.8 million dollar account for FY2026 | Orphaned oil and gas wells and coal ash impoundments, which sit under different statutes and different site inventories |
The boundary here is the financing structure and not the chemistry of any one site. Two other documents in this corpus already cover cleanup obligations that arise under other statutes, and the point of separating them is that a bonding shortfall and a lapsed excise tax fail in different places.
What is the state now, and what should it be?
Now
| Indicator | Value | As of |
|---|---|---|
| Superfund account appropriation | 282.8 million dollars | FY2026, enacted 2026-01-23 |
| Change from the prior year | down 47.4 percent from 537.7 million dollars | FY2025 to FY2026 |
| Long-run appropriation level | about 2.6 billion dollars in FY1999, about 537 million dollars in FY2024 | GAO report, 2025 |
| Dedicated excise tax | in force, scheduled to expire 2031-12-31 | 2026-08-16 |
| Years the program ran with no dedicated tax | 1996 through mid-2022 | 2022-07-01 |
| One-time IIJA infusion | 3.5 billion dollars, of which 3.296 billion spent | 2024-10-16 |
| Unspent IIJA balance | about 204 million dollars | 2024-10-16 |
| Active National Priorities List sites | 1,340, about 90 percent non-federal | 2025-03-05 |
| Federal facility NPL sites | 157 | October 2025 |
| Sites waiting for construction money | 34 in FY2019 · 49 cleared in FY2022 · no count published since | FY2022 |
| New construction starts | 22 in FY2023, 25 in FY2024 | FY2024 |
| Cleanups EPA reports completed since January 2025 | 290 | 2026-06-03 |
| Cost recovered from responsible parties since January 2025 | 864 million dollars | 2026-06-03 |
Needs a new measurementthe target state. No source opened here states an official target: not a funding level the program is meant to reach, not an acceptable number of sites waiting for construction money, not a date by which the current NPL inventory is meant to be worked down. The 1980 statute describes a mechanism, a trust fund fed by the industries that generate the waste, and the sources record when that mechanism was on and when it was off. None of them records what it was supposed to deliver by when.
How big is it?
Between 23.3 million and 77.7 million people. EPA published both figures for the same FY2022 site inventory of 1,881 Superfund sites, which includes deleted, proposed and federal facility sites: 23,268,560 people within one mile and 77,652,857 within three miles, about 7 percent and 23 percent of the national population, updated July 2023.
The width of that interval is a choice of radius, not statistical uncertainty. Nobody measured the same thing twice and got two answers. One number counts everyone within a mile of a site and the other counts everyone within three, and the sources opened here give no basis for preferring either boundary.
This count measures how many people live near a Superfund site and not how many are harmed in a given year. It also counts sites that are finished, because the 1,881-site inventory includes sites already deleted from the list. The active inventory is 1,340 sites as of 2025-03-05, and no source opened here gives a population figure for that subset. Scaling the 77.7 million by the ratio of active to total sites would assume every site has the same number of neighbors, which is exactly the assumption the source does not support.
A separate figure exists for the 157 federal facility NPL sites as of October 2025, roughly 13 million people within three miles and 3 million within one mile. That is a different population count on a different date for a subset of the inventory, and it cannot be added to the numbers above.
Under what conditions does it arise?
1. A permanent liability funded by a temporary tax will always outlive the tax that funds it. The excise tax ran from 1980 to the end of 1995 and then again from mid-2022, with an expiry already written for the end of 2031. The contamination it pays to remove has no expiry date at all.
2. The gap gets filled by the most contested money in the budget. For twenty-six years the program lived inside annual discretionary appropriations, and over that span the account fell by roughly four fifths, from about 2.6 billion dollars in FY1999 to about 537 million in FY2024.
3. A one-time infusion resets the visible symptom without changing the structure. The 3.5 billion dollars from the 2021 law cleared the backlog of 49 unfunded sites and funded 22 new construction starts in FY2023 and 25 in FY2024. Once about 3.296 billion of it had been spent by 2024-10-16, the program was back on the annual account, which was then cut by 47.4 percent.
4. Deferral is invisible in a way that cancellation is not. A site that does not get a construction start this year is not reported as a decision. The last published count of sites waiting for construction money is the 49 that were cleared in FY2022, and the fiscal year in which the cut takes effect is still running.
What has been tried?
| Attempt | By whom | What was done | When |
|---|---|---|---|
| CERCLA and the trust fund | Congress | Established a polluter-pays trust fund from excise taxes on petroleum and chemical feedstocks plus a corporate environmental tax | 1980 |
| Letting the excise tax lapse | Congress | The tax expired and the program moved onto annual general-fund appropriations | 1995-12-31 |
| Annual appropriations as the sole source | Congress | Over FY1999 through FY2019 the account declined from about 2.6 billion dollars toward the 500 million range, and the count of sites waiting for construction money rose to 34 in FY2019 across 17 states and Puerto Rico, against 12 in January 2017 | 1996–2021 |
| IIJA — excise tax reinstated plus 3.5 billion dollars | Congress | Tax effective 2022-07-01 with a 2031-12-31 expiry; 3.5 billion added to the Superfund Remedial program | enacted 2021-11-15 |
| Spending the infusion | EPA | 1.026 billion dollars obligated in FY2022, clearing the backlog of 49 unfunded sites; 22 new construction starts in FY2023 and 25 in FY2024; 3.296 billion of 3.5 billion spent by 2024-10-16 | 2022–2024 |
| FY2026 regular appropriation | Congress, Public Law 119-74 | Superfund account set at 282.8 million dollars, down 47.4 percent from 537.7 million in FY2025 | enacted 2026-01-23 |
| Auditing climate risk at federal facility sites | EPA Office of Inspector General | Report 26-E-0019 analyzed 148 of the 157 federal facility NPL sites in the continental United States and found 47 of them, or 32 percent, in inland flood risk areas; of the 37 with a five-year review report from 2021 through 2025, 21 addressed flood impacts as EPA guidance directs and 16 did not | fieldwork September 2025 through February 2026, report issued 2026-03-25 |
| Superfund Solutions Initiative | EPA | Announced a push to speed remediation, presenting 290 cleanups completed since January 2025 and 864 million dollars recovered from responsible parties | 2026-06-03 |
Two of these are structural and the rest are episodic. The 1980 statute and the 2021 reinstatement both changed where the money comes from. Everything in between changed how much arrived in a given year, which is the variable this problem is about.
What was found?
| Finding | Observed value | Evidence grade |
|---|---|---|
| FY2026 Superfund appropriation | 282.8 million dollars, down 47.4 percent from FY2025 | high — CRS summary of Public Law 119-74 |
| Long-run appropriation trend | about 2.6 billion dollars in FY1999, about 537 million in FY2024 | high — GAO |
| Years with no dedicated excise tax | 1996 through mid-2022 | high — two opened sources agree on the lapse and the reinstatement dates |
| Scheduled expiry of the reinstated tax | 2031-12-31 | high |
| IIJA infusion and its drawdown | 3.5 billion dollars, 3.296 billion spent by 2024-10-16 | high |
| Backlog before and after the infusion | 34 sites waiting in FY2019, 49 cleared in FY2022 | medium — the FY2019 figure comes from a press account, the FY2022 figure from EPA |
| Backlog after the FY2026 cut | no published count | — the fiscal year is still running |
| Active NPL sites | 1,340, about 90 percent non-federal | high — GAO, as of 2025-03-05 |
| Federal facility NPL sites in inland flood risk areas | 47 of 148 analyzed, or 32 percent | high — EPA OIG report 26-E-0019, 2026-03-25 |
| Five-year reviews addressing flood impacts as guidance directs | 21 of 37, with 16 not addressing them | high — same report |
| Whether the flood review gaps are attributed to funding | not stated in any source opened here | — the reviews examined date from 2021 through 2025 and the fieldwork closed in February 2026, weeks after the FY2026 appropriation was enacted, so no effect of that cut could yet appear in them |
| Population near Superfund sites | 23,268,560 within one mile and 77,652,857 within three miles of 1,881 sites | high — EPA, FY2022 data updated July 2023 |
| EPA position on program performance | 290 cleanups completed and 864 million dollars recovered since January 2025 | high — EPA news release, 2026-06-03, which does not address the appropriation level |
Why is it still unsolved?
Cost structure — the program has a durable obligation and a revenue base that has been switched off once and is scheduled to switch off again.
The 1980 design answered the financing question directly: the industries whose products generate the waste pay into a fund, and the fund pays for the cleanups. That answer stopped operating at the end of 1995 and did not resume for twenty-six years. What replaced it was the annual appropriation, which is the part of the federal budget that has to be re-won every twelve months against every other claim on the same account. Across that span the amount arriving each year fell by roughly four fifths while the inventory of sites did not.
The 2021 law did not replace that structure so much as suspend it. It restored the tax with an expiry date already attached and attached a fixed sum to the remedial program, and the fixed sum behaved exactly as a fixed sum does. It cleared the visible queue, funded four dozen construction starts across two years, and then ran down to about 204 million dollars by October 2024. The FY2026 appropriation then landed at 282.8 million dollars, roughly half the 537 million the account carried in FY2024 while the infusion was still being drawn down.
The third part is why none of this produces pressure. An appropriation that falls by half does not announce which cleanups it removed from next year. There is no roster of deferred sites published on the day the bill is signed, the last named backlog figure is the one that was cleared four years earlier, and the agency can report completions and cost recoveries from work that a prior year already paid for. The measurement that would make the cost visible is a count of sites waiting for construction money, and that count is published irregularly enough that the years in between look the same whether the money was there or not.
What observation would mean it is solved?
Candidates — (a) the dedicated revenue mechanism is made permanent rather than carrying an expiry date, (b) the annual account stops moving by tens of percent between adjacent years, (c) the count of sites waiting for construction money is published every year and stays at or near zero.
(a) alone is not enough. A permanent excise tax fixes the revenue base but says nothing about the appropriation, because money in the trust fund still has to be appropriated out of it before it reaches a site. The program had a dedicated tax throughout the 1980s and early 1990s and still ran on annual appropriations decisions.
(b) alone measures the wrong stability. A flat account at a low level is stable and still slower than the inventory requires. Stability matters here because remedial construction runs multi-year, and a project planned against one year of funding is exposed when the next year halves. But a steady number is not by itself a sufficient number.
(c) is the closest to a real measurement and it is the one that is missing. A single year of higher funding would not settle this, because the pattern in question is measured in decades. Sites waiting for construction money is the quantity that translates a budget line into a physical fact, it was reported at 34 in FY2019 and at 49 cleared in FY2022, and it has not been published for the years since. A measure that appears only when the news is good cannot be used to detect when the news is bad.
What is it connected to?
Fills with researchcleanup obligations financed through other federal statutes and other site inventories, including orphaned oil and gas well plugging and coal ash impoundment closure, both already covered separately in this corpus under different laws; state mini-Superfund programs and how their revenue bases behave over the same period; the Brownfields program as a separately funded EPA line; the wider question of how multi-decade federal liabilities are financed through annual discretionary accounts; and the three-part EPA Office of Inspector General series on climate risk at federal facility sites. Relation type and evidence grade were not confirmed in this round.
What these sources do not say
- What the backlog is now. The named counts of sites waiting for construction money stop at 34 in FY2019 and 49 cleared in FY2022. No source opened here gives a figure for any period after the FY2026 appropriation was enacted on 2026-01-23. The fiscal year is still running, so this is closer to not yet measured than to measured and withheld.
- What happened to the remaining IIJA balance. About 204 million dollars of the 3.5 billion was unspent as of 2024-10-16. No source opened here updates that figure, says whether it survived into FY2026, or says when it runs out. Whether the FY2026 account is the whole of the available money for the year therefore cannot be determined from these sources.
- Whether the appropriation level explains anything about cleanup pace. No third-party quantitative analysis linking the funding cut to a slowdown was found. EPA stated on 2026-06-03 that it completed 290 cleanups since January 2025, and as of 2026-08-16 no audit body report contradicting that was located. The absence of a finding is not a finding of absence in either direction.
- Whether the flood review gaps have anything to do with resources. The EPA Office of Inspector General reported on 2026-03-25 that 16 of 37 five-year reviews did not address flood impacts as guidance directs. No source opened here states what the report attributes that to, and the fieldwork closed in February 2026, weeks after the FY2026 appropriation was enacted. Placing the two facts in one document does not connect them.
- Whether the FY2024 and FY2025 figures are the same money. GAO gives about 537 million dollars for FY2024 and the CRS summary gives 537.7 million dollars for FY2025. The two are close enough to be the same appropriation restated for a different year or two consecutive years at the same level, and neither source addresses the other.
- Whether the long-run figures are adjusted for inflation. The decline from about 2.6 billion dollars in FY1999 to about 537 million in FY2024 is reported without a stated basis in any source opened here. If the figures are unadjusted, the real decline is larger than the ratio suggests, and none of these sources says which it is.
- How the climate risk series adds up. The Office of Inspector General issued three reports on site risk, on sea level rise in June 2025, inland flooding in March 2026 and wildfire in March 2026. No source opened here combines them into a single count of sites or people, and how they treat sites appearing in more than one report was not established.
- Anything about the 1,183 non-federal NPL sites and climate risk. The inspector general series covers federal facility sites only. Whether its findings extend to the roughly 1,183 remaining active sites, which are about 90 percent of the list, is outside what these sources examined.
See the evidence
| Item | Source | Confirmation |
|---|---|---|
| Appropriations fell from about 2.6 billion dollars in FY1999 to about 537 million in FY2024 · 1,340 active NPL sites as of 2025-03-05, about 90 percent non-federal | U.S. Government Accountability Office, GAO-25-108408 | 2026-08-16 |
| Excise tax lapsed 1995-12-31 · IIJA reinstatement effective 2022-07-01 with expiry 2031-12-31 · 3.5 billion dollars added to Superfund Remedial · 3.296 billion spent by 2024-10-16 · 22 new construction starts in FY2023 and 25 in FY2024 | U.S. EPA, Office of Land and Emergency Management, Superfund tax background paper, 2024 | 2026-08-16 |
| 1.026 billion dollars obligated in FY2022, clearing the backlog of 49 sites waiting for construction money | U.S. EPA, infrastructure funding page for Superfund cleanups | 2026-08-16 |
| FY2026 Superfund account of 282.8 million dollars, down 47.4 percent from 537.7 million in FY2025, under Public Law 119-74 enacted 2026-01-23 | Congressional Research Service, IF13191, republished by EveryCRSReport | 2026-08-16 |
| 157 federal facility NPL sites as of October 2025 · 148 continental sites analyzed · 47 in inland flood risk areas · 37 five-year reviews examined, 21 addressing flood impacts and 16 not · about 13 million people within three miles and 3 million within one mile of federal facility sites | U.S. EPA Office of Inspector General, Report No. 26-E-0019 | 2026-08-16 |
| 77,652,857 people within three miles and 23,268,560 within one mile of 1,881 Superfund sites, FY2022 data updated July 2023 | U.S. EPA, Office of Land and Emergency Management, population estimates | 2026-08-16 |
| EPA announcement of plans to use infrastructure law funds to expedite Superfund cleanup | U.S. EPA news release, 2021 | 2026-08-16 |
| Superfund Solutions Initiative announced 2026-06-03 · 290 cleanups completed since January 2025 · 864 million dollars recovered from responsible parties | U.S. EPA news release | 2026-08-16 |
| 34 sites waiting for construction money in FY2019 across 17 states and Puerto Rico, against 12 in January 2017, the highest in 15 years | Nonprofit Quarterly | 2026-08-16 |
| Contemporaneous reporting on the FY2019 cleanup backlog | The Hill | URL not confirmed: automated fetch returned HTTP 403 |
| Reporting on climate threats at Superfund sites, 2020 | NBC News | URL not confirmed: automated fetch returned HTTP 403 |
| Reporting on the effect of the funding cut on New Jersey site cleanups | South Jersey Climate News | URL not confirmed: automated fetch returned HTTP 403 |
No primary legal or budget document was read in full. The two EPA publications, the inspector general report and the GAO product carry the figures attributed to them, and the appropriation figures come from a Congressional Research Service summary of Public Law 119-74 rather than from the enacted text. Three press rows could not be fetched and are left with a blank URL and the reason rather than removed, and no claim in this document rests on any of the three. Where sources overlap they agree: the lapse date of 1995-12-31 and the reinstatement effective date of 2022-07-01 appear in more than one opened source, and the 3.5 billion dollar infusion appears in both EPA sources. One near-collision is left unresolved rather than reconciled, the GAO figure of about 537 million dollars for FY2024 against the Congressional Research Service figure of 537.7 million for FY2025. The position of the agency that runs the program is included at the same weight as the findings about it, in the form of the completion and cost recovery figures it published on 2026-06-03, and it is noted that the release does not address the appropriation level. This is a Path A output, a research-based definition, so observation_refs is empty and provenance_mode: press-derived.
This table holds 12 evidence rows, 9 of which carry a source you can open · 4 distinct sources. How this table is made
People affected
Estimated range 23,268,560–77,652,857 As of FY2022 site inventory, published 2023-07
Derivation chain
| Term | Value | Source | Assumption |
|---|---|---|---|
| People living within one mile of a Superfund site in the FY2022 inventory of 1,881 sites | 23,268,560 | U.S. EPA, Office of Land and Emergency Management, FY2022 population estimates for Superfund sites, published July 2023 | This is the low bound. It is the narrower of the two radii EPA published for the same site inventory on the same date, so it is the bound that admits the fewest people while still counting everyone the agency treats as living near a site. It is a low bound because of where the boundary was drawn, not because it is a lower confidence limit on a measured quantity. |
| People living within three miles of a Superfund site in the same FY2022 inventory of 1,881 sites | 77,652,857 | U.S. EPA, Office of Land and Emergency Management, FY2022 population estimates for Superfund sites, published July 2023 | This is the high bound, and it is the same population counted with a wider radius rather than a second measurement of the same thing. EPA published both radii side by side and stated no preference between them, so the distance between the bounds is the width of the definition of near, which is what drives this interval. |
Sensitivity The width of this interval is a choice of radius, not statistical uncertainty. EPA published both figures for the same site inventory on the same date, so nobody measured one quantity twice and got two answers. A reader who treats 23.3 million to 77.7 million as a confidence range will misread it. Two further corrections were identifiable and neither could be computed from the sources opened here, and they run in opposite directions. Downward: the 1,881-site inventory includes sites already deleted from the National Priorities List as well as proposed and federal facility sites, while the active list held 1,340 sites as of 2025-03-05, so an unknown share of the counted population lives near work that is finished. That share was not computed, because scaling by the ratio of active sites to total sites would assume every site has the same number of neighbors, and the source gives no basis for that assumption. Upward: the count is drawn from the federal Superfund inventory alone and excludes contaminated sites handled under state programs or under other federal statutes, which are outside the scope of this document but not outside the exposure. The figures also count proximity and not harm, and no source opened here converts either radius into a count of people exposed to a specific contaminant or into any health outcome. A separate EPA Office of Inspector General figure exists for the 157 federal facility sites as of October 2025, roughly 13 million within three miles and 3 million within one mile, and it is a different count on a different date for a subset of this inventory, so it is not added here and is not used to adjust either bound.
Regional breakdown No source opened here gives a state-level or region-level population count near Superfund sites. The nearest geographic detail is that the FY2019 backlog of 34 sites waiting for construction money spanned 17 states and Puerto Rico, which locates sites rather than people and covers a different year and a small subset of the inventory. Splitting the national figure by state population would place people near sites in proportion to where people live, and Superfund sites are distributed by industrial history rather than by population, so that split would be wrong in both directions at once.
What is missing 2
Grouped by how it gets filled, not by block number — that axis is the only one that tells a reader what can be done next.
- SectionWhat is it connected to?
cleanup obligations financed through other federal statutes and other site inventories, including orphaned oil and gas well plugging and coal ash impoundment closure, both already covered separately in this corpus under different laws; state mini-Superfund programs and how their revenue bases behave over the same period; the Brownfields program as a separately funded EPA line; the wider question of how multi-decade federal liabilities are financed through annual discretionary accounts; and the three-part EPA Office of Inspector General series on climate risk at federal facility sites. Relation type and evidence grade were not confirmed in this round.
Fills with research
- SectionWhat is the state now, and what should it be?
the target state. No source opened here states an official target: not a funding level the program is meant to reach, not an acceptable number of sites waiting for construction money, not a date by which the current NPL inventory is meant to be worked down. The 1980 statute describes a mechanism, a trust fund fed by the industries that generate the waste, and the sources record when that mechanism was on and when it was off. None of them records what it was supposed to deliver by when.
Needs a new measurement
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