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United States · Bill · HR

H.R. 497 (106th)

Emergency Oil and Gas Recovery Act

referredUnited States· United States Congress· EN

Introduced

2 February 1999

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

20 August 2025

Summary

Emergency Oil and Gas Recovery Act - Amends the Internal Revenue Code to exclude from gross income (if so elected by the taxpayer) income attributable to independent producer oil from a recovered inactive well. Includes both oil and natural gas in the definition of "independent producer oil." Prohibits deductions directly connected with amounts so excluded.

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Documents

3 official files

Introduced in House (text)

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Sources

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