Introduced in House Passed House Introduced in Senate Passed Senate To President Became Law
02/14/2020          

Tar Sands Tax Loophole Elimination Act

Date Version PDF TXT
02/14/2020 Introduced in House Open

            I 

116TH CONGRESS 
2D SESSION H. R. 5914 

To amend the Internal Revenue Code of 1986 to clarify that products derived 
from tar sands are crude oil for purposes of the Federal excise tax 
on petroleum, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 14, 2020 
Mr. BLUMENAUER (for himself and Mr. KILDEE) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 
To amend the Internal Revenue Code of 1986 to clarify 

that products derived from tar sands are crude oil for 
purposes of the Federal excise tax on petroleum, and 
for other purposes. 

Be it enacted by the Senate and House of Representa-1

tives of the United States of America in Congress assembled, 2

SECTION 1. SHORT TITLE. 3

This Act may be cited as the ‘‘Tar Sands Tax Loop-4

hole Elimination Act’’. 5

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2 

•HR 5914 IH

SEC. 2. CLARIFICATION OF TAR SANDS AS CRUDE OIL FOR 1

EXCISE TAX PURPOSES. 2

(a) IN GENERAL.—Paragraph (1) of section 4612(a) 3

of the Internal Revenue Code of 1986 is amended to read 4

as follows: 5

‘‘(1) CRUDE OIL.—The term ‘crude oil’ includes 6

crude oil condensates, natural gasoline, any bitumen 7

or bituminous mixture, any oil derived from a bitu-8

men or bituminous mixture (including oil derived 9

from tar sands), and any oil derived from kerogen- 10

bearing sources (including oil derived from oil 11

shale).’’. 12

(b) REGULATORY AUTHORITY TO ADDRESS OTHER 13

TYPES OF CRUDE OIL AND PETROLEUM PRODUCTS.— 14

Subsection (a) of section 4612 of such Code is amended 15

by adding at the end the following new paragraph: 16

‘‘(10) REGULATORY AUTHORITY TO ADDRESS 17

OTHER TYPES OF CRUDE OIL AND PETROLEUM 18

PRODUCTS.—Under such regulations as the Sec-19

retary may prescribe, the Secretary may include as 20

crude oil or as a petroleum product subject to tax 21

under section 4611, any fuel feedstock or finished 22

fuel product customarily transported by pipeline, 23

vessel, railcar, or tanker truck if the Secretary deter-24

mines that— 25

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3 

•HR 5914 IH

‘‘(A) the classification of such fuel feed-1

stock or finished fuel product is consistent with 2

the definition of oil under the Oil Pollution Act 3

of 1990, and 4

‘‘(B) such fuel feedstock or finished fuel 5

product is produced in sufficient commercial 6

quantities as to pose a significant risk of haz-7

ard in the event of a discharge.’’. 8

(c) TECHNICAL AMENDMENT.—Paragraph (2) of sec-9

tion 4612(a) of such Code is amended by striking ‘‘from 10

a well located’’. 11

(d) EFFECTIVE DATE.—The amendments made by 12

this section shall take effect on the date of the enactment 13

of this Act. 14

Æ 

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		Superintendent of Documents
	2020-02-21T01:14:11-0500
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Picture Name From Date Type
Earl Blumenauer D-OR 02/14/2020 Sponsor
Daniel Kildee D-MI 02/14/2020 Cosponsor
Date Branch Action
02/14/2020 President Referred to the House Committee on Ways and Means.Action By: House of Representatives
02/14/2020 President Introduced in HouseAction By: House of Representatives
Summary
There is one summary for H.R.5914. View summaries Shown Here:Introduced in House (02/14/2020) Tar Sands Tax Loophole Elimination Act This bill amends the Internal Revenue Code to expand the definition of "crude oil" for purposes of the excise tax on petroleum and petroleum products to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale). The bill also authorizes the Department of the Treasury&nbsp;to&nbsp;classify as crude oil or as a petroleum product subject to such tax any fuel feedstock or finished fuel product transported by pipeline, vessel, railcar, or tanker truck if such classification is consistent with the definition of oil under the Oil Pollution Act of 1990 and such fuel feedstock or finished fuel product is produced in sufficient commercial quantities as to pose a significant risk of hazard in the event of a discharge.
Shown Here:Introduced in House (02/14/2020) Tar Sands Tax Loophole Elimination Act This bill amends the Internal Revenue Code to expand the definition of "crude oil" for purposes of the excise tax on petroleum and petroleum products to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale). The bill also authorizes the Department of the Treasury&nbsp;to&nbsp;classify as crude oil or as a petroleum product subject to such tax any fuel feedstock or finished fuel product transported by pipeline, vessel, railcar, or tanker truck if such classification is consistent with the definition of oil under the Oil Pollution Act of 1990 and such fuel feedstock or finished fuel product is produced in sufficient commercial quantities as to pose a significant risk of hazard in the event of a discharge.
Congress - Bill Number Major Title
Branch Vote Date Yes No Not Voting
Wiki





Bill TEXT Points.
This Bill has been listed with the following Subjects from Texts:
Congress


House of Representatives
House of Representatives 2020-02-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain

Pollution
(b)Regulatory authority To address other types of crude oil and petroleum productsSubsection (a) of section 4612 of such Code is amended by adding at the end the following new paragraph:(10)Regulatory authority to address other types of crude oil and petroleum productsUnder such regulations as the Secretary may prescribe, the Secretary may include as crude oil or as a petroleum product subject to tax under section 4611, any fuel feedstock or finished fuel product customarily transported by pipel

States
House of Representatives 2020-02-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain


End Bill TEXT Points.
Date Bill Major Title
Committee Name
Subject Type