Under pressure from the chemical and oil industries, Congress let the corporate taxes expire in 1995.

In his talk, he had suggested that the tax expire after two or three years.

If, as some analysts predict, oil prices remain low until the tax expires in 1993, little or no revenue will be collected.

But the tax that finances the Superfund will expire late next year unless something is done by then.

The airlines declined to discuss what they will do when the tax expires.

Administration officials did not outline any provision for having the tax expire once all the money is recouped.

While the new tax will indeed expire at the end of the year, that doesn't mean the Legislature won't renew it.

That latter tax will expire this year, yielding further savings.

But those taxes, which brought in about $1 billion a year, expired in 1995.

Democrats say that since the taxes expired, taxpayers have had to pay for an increasing share of the Superfund program.