Final answer:
CERCLA, known as Superfund, taxes industries for producing hazardous substances. Chemical manufacturing and the petroleum industry are two of the largest pollution industries taxed.
Step-by-step explanation:
The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, imposed taxes on industries associated with the production of certain dangerous substances. Among the taxed industries, chemical manufacturing and the petroleum industry, including petroleum refining, are two of the largest pollution industries taxed by CERCLA. These industries were chosen due to the hazardous waste they generate, such as dioxin-bearing wastes and petroleum refinery wastewater treatment sludges, which can have severe environmental and health impacts.
It should be noted that while agriculture and construction can have significant environmental impacts, they are not the specific targets of CERCLA taxes as outlined in the provided data. The legislation focuses on those industries producing hazardous pollutants such as chlorinated aliphatic hydrocarbons and waste from wood preserving processes which are more directly associated with chemical manufacturing and petroleum refining sectors.