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United States · Bill · HR

H.R. 3852 (112th)

To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.

referredUnited States· United States Congress· EN

Introduced

31 January 2012

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.

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Documents

3 official files

Introduced in House (text)

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Sources

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