To repeal tax subsidies enacted by the Energy Policy Act of 2005 for oil and gas, to repeal certain other oil and gas subsidies in the Internal Revenue Code of 1986, and to use the proceeds to carry out the Low-Income Home Energy Assistance Act of 1981 and to provide weatherization assistance.

referredUnited States· United States Congress· EN

Introduced

18 November 2005

Last action

27 March 2006 · Referred

Status

Referred to the Subcommittee on Education Reform.

Summary

Amends the Energy Policy Act of 2005 to repeal tax provisions that allow: (1) a taxpayer election to expense 50% of the cost of crude oil refinery property with a specified production capacity placed in service before January 1, 2008; and (2) the amortization of geological and geophysical expenditures for the exploration for, or development of, oil or gas within the United States over a 24-month period. Amends the Internal Revenue Code to repeal: (1) enhanced oil recovery credits; (2) credit for production of low sulphur diesel fuel; (3) credit for producing fuel from a nonconventional source; (4) the deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations; and (5) the deduction of expenses for intangible drilling and development costs for oil wells, gas wells, and geothermal wells. Appropriates specified amounts to: (1) the Secretary of Health and Human Services for allotment of emergency funds for low-income home energy assistance, and (2) the Secretary of Energy to carry out weatherization assistance.

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Timeline

18 November 2005
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, Education and the Workforce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
18 November 2005
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, Education and the Workforce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
18 November 2005
Introduced
Introduced in House
Source: IntroReferral
18 November 2005
Introduced
Introduced in House
Source: IntroReferral
2 December 2005
Referred
Referred to the Subcommittee on Energy and Air Quality, for a period to be subsequently determined by the Chairman.
Source: Committee
27 March 2006
Referred
Referred to the Subcommittee on Education Reform.
Source: Committee

Votes

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Versions

Introduced in House · 18 November 2005 · Download file

Documents

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Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 18 November 2005
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Introduced in House (PDF)
Introduced in House · EN · 18 November 2005
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Introduced in House
summary · EN · 18 November 2005
Open at official source
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Related records

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Sources

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Official source: https://www.congress.gov/bill/109th-congress/house-bill/4420
Open data entity: https://api.congress.gov/v3/bill/109/hr/4420
us · 109-hr-4420 · source updated 23 March 2026