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United States · Bill · S

S. 934 (108th)

A bill to amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.

referredUnited States· United States Congress· EN

Introduced

29 April 2003

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

10 February 2026

Summary

Amends the Internal Revenue Code to change the average daily refinery limitation concerning the oil depletion deduction from 50,000 to 75,000 barrels-per-day.

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Versions

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Documents

3 official files

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Sources

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