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HR 2224
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Tar Sands Tax Loophole Elimination Act

To amend the Internal Revenue Code of 1986 to clarify that products derived from tar sands are crude oil for purposes of the Federal excise tax on petroleum, and for other purposes.

Introduced Mar 18, 2025

Latest action (Mar 18, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary
  • Clarifies that products derived from tar sands are included in the definition of crude oil for purposes of the Federal excise tax on petroleum
  • Adds crude oil condensates, natural gasoline, bitumen and bituminous mixtures, and oil derived from kerogen-bearing sources (such as oil shale) to the definition of crude oil for Federal excise tax purposes
  • Gives the Secretary of the Treasury authority to classify additional fuel feedstocks and finished fuel products as crude oil or petroleum products subject to Federal excise tax if they are customarily transported by pipeline or tanker and pose significant discharge risk
  • Takes effect on the date of enactment

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
7 cosponsors

Actions (2)
  1. Mar 18, 2025 Referred to the House Committee on Ways and Means. · house
  2. Mar 18, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 1026 — Tar Sands Tax Loophole Elimination Act · Introduced Mar 13, 2025 · Cong. 119 94%
  • HR 383 — End Oil and Gas Tax Subsidies Act of 2025 · Introduced Jan 14, 2025 · Cong. 119 65%
  • HR 1798 — End Tobacco Loopholes Act · Introduced Mar 3, 2025 · Cong. 119 64%
  • HR 3768 — Gas Prices Relief Act of 2025 · Introduced Jun 5, 2025 · Cong. 119 63%
  • HR 8600 — To amend the Internal Revenue Code of 1986 to temporarily suspend certain fuel excise taxes for fuel separated during periods in which the national average price of gasoline exceeds $3.99 per gallon, and to prohibit certain credits or deductions for oil and gas companies during such periods. · Introduced Apr 30, 2026 · Cong. 119 63%
  • HR 8108 — End Polluter Welfare for Enhanced Oil Recovery Act of 2026 · Introduced Mar 26, 2026 · Cong. 119 63%

Text versions (1)
  • Introduced in House · Mar 18, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

March 18, 2025

Ms. Schakowsky (for herself, Ms. Ansari, Ms. Barragan, Mr. Cohen, Ms. Norton, Ms. Ocasio-Cortez, Ms. Tlaib, and Ms. Tokuda) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to clarify that products derived from tar sands are crude oil for purposes of the Federal excise tax on petroleum, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Tar Sands Tax Loophole Elimination Act”.

SEC. 2. CLARIFICATION OF TAR SANDS AS CRUDE OIL FOR EXCISE TAX PURPOSES.

(a) In General.—Paragraph (1) of section 4612(a) of the Internal Revenue Code of 1986 is amended to read as follows:

“(1) Crude oil.—The term ‘crude oil’ includes crude oil condensates, natural gasoline, any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (including oil derived from tar sands), and any oil derived from kerogen-bearing sources (including oil derived from oil shale).”.

(b) Regulatory Authority To Address Other Types of Crude Oil and Petroleum Products.—Subsection (a) of section 4612 of such Code is amended by adding at the end the following new paragraph:

“(10) Regulatory authority to address other types of crude oil and petroleum products.—Under such regulations as the Secretary may prescribe, the Secretary may include as crude oil or as a petroleum product subject to tax under section 4611, any fuel feedstock or finished fuel product customarily transported by pipeline, vessel, railcar, or tanker truck if the Secretary determines that—

“(A) the classification of such fuel feedstock or finished fuel product is consistent with the definition of oil under the Oil Pollution Act of 1990, and

“(B) such fuel feedstock or finished fuel product is produced in sufficient commercial quantities as to pose a significant risk of hazard in the event of a discharge.”.

(c) Technical Amendment.—Paragraph (2) of section 4612(a) of such Code is amended by striking “from a well located”.

(d) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act. <all>

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