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United States · Bill · HR

H.R. 3760 (114th)

Offending Oil Polluters Act

referredUnited States· United States Congress· EN

Introduced

16 October 2015

Last action

16 October 2015 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Engel, Eliot L. [D-NY-16], Sen. Welch, Peter [D-VT], Rep. Grayson, Alan [D-FL-9], Rep. Nadler, Jerrold [D-NY-12], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. McCollum, Betty [D-MN-4], Del. Norton, Eleanor Holmes [D-DC-At Large], Sen. Gallego, Ruben [D-AZ], Rep. Lee, Barbara [D-CA-12], Rep. Lowenthal, Alan S. [D-CA-47], Rep. Hastings, Alcee L. [D-FL-20], Rep. Waters, Maxine [D-CA-43], Rep. Connolly, Gerald E. [D-VA-11], Rep. Schakowsky, Janice D. [D-IL-9], Rep. Pocan, Mark [D-WI-2], Rep. Gutierrez, Luis V. [D-IL-4], Rep. Huffman, Jared [D-CA-2], Rep. Farr, Sam [D-CA-20], Rep. Honda, Michael M. [D-CA-15], Rep. Takano, Mark [D-CA-39], Rep. Eshoo, Anna G. [D-CA-18], Rep. Tsongas, Niki [D-MA-3], Rep. DeSaulnier, Mark [D-CA-10]

Subjects

Taxation

Source updated

12 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Offending Oil Polluters Act This bill amends the Internal Revenue Code to deny any tax credit or deduction to an offending oil polluter. The bill defines "offending oil polluter" as any person who is responsible for a vessel or facility from which oil or a hazardous substance is discharged and any person who is a member of the same expanded affiliated group as the offending oil polluter. Specifically, the bill denies a tax benefit for any amount paid or incurred: (1) in connection with a discharge of oil or a hazardous substance, (2) for any attorney fees and court costs in connection with any legal action involving such discharge, (3) as a payment or restitution related to such discharge, and (4) for any costs or penalties required by federal law or certified in a settlement by a federal court. The bill requires the Department of the Treasury to conduct, and report on, an annual study to determine: (1) the revenue loss as a result of tax deductions allowed for cleaning up oil that is discharged after April 19, 2010, and (2) the amount of revenue savings resulting from this Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 16 October 2015

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 October 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 October 2015

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 16 October 2015

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  • Introduced in House (PDF)

    Introduced in House · EN · 16 October 2015

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  • Introduced in House

    summary · EN · 16 October 2015

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Sponsors

Related records

Sources

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