Summary

H.R. 6468: To amend the Internal Revenue Code of 1986 to clarify that tar sands are crude oil for purposes of the Federal excise tax on petroleum. Read More

Status

This bill was introduced on Sep 20, 2012, in a previous session of Congress, but was not passed.

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Bill Text

A BILL

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

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF TAR SANDS AS CRUDE OIL FOR EXCISE TAX PURPOSES.

(a) In General.--Paragraph (1) of section 4612(a) of the Internal Revenue Code of 1986 is amended by striking ``and natural gasoline'' and inserting ``, natural gasoline, and tar sands''. (b) Effective Date.--The amendment made by this section shall take effect on January 1, 2013. <all>

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Bill Summary

H.R. 6468: To amend the Internal Revenue Code of 1986 to clarify that tar sands are crude oil for purposes of the Federal excise tax on petroleum.

H.R. 6467The Rebuilding Equity Act H.R. 6469The Soledad Canyon Mine Mitigation and Relocation Act