What significant action was established by the Comprehensive Environmental Response, Compensation and Liability Act?

The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, was enacted in 1980 to address the cleanup of hazardous waste sites. One of its significant actions is the establishment of a tax on those industries that generate hazardous waste, which is used to fund the cleanup efforts at contaminated sites. This tax on polluting industries is vital as it holds those responsible for environmental contamination financially accountable for their actions, thus providing a source of revenue for the cleanup of sites designated as needing remediation.

This approach is fundamental to the principle of "polluter pays," encouraging industries to adopt better practices regarding hazardous waste management and contributing to the overall improvement of environmental health. In contrast, the other options listed do not reflect the primary objective of CERCLA, which is to manage and remedy the effects of hazardous waste, making the tax on polluting industries the most fitting answer.