United States · Bill · S
S. 340 (102nd)
Excess Oil Profits Tax Act of 1991
Introduced
5 February 1991
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Excess Oil Profits Tax Act of 1991 - Amends the Internal Revenue Code to impose a tax on large oil companies and applicable foreign owners equal to 40 percent of the excess net profits of such companies.
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Votes
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Versions
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Documents
2 official files
Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 5 February 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/340
- Open data entity: https://api.congress.gov/v3/bill/102/s/340