HR 2224 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
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.
Summary
This bill amends the Internal Revenue Code to expand the definition of crude oil subject to federal excise taxes to explicitly include products derived from tar sands. The bill clarifies that bitumen, bituminous mixtures, and oil derived from oil shale are also considered crude oil for tax purposes. It also gives the Secretary of Treasury regulatory authority to classify other fuel feedstocks and finished fuel products as crude oil if they meet criteria under the Oil Pollution Act of 1990 and are produced in significant commercial quantities. The changes take effect upon 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
Money behind the sponsor
Top reported contributors to Janice D. Schakowsky’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $22,470
- STATE OF ILLINOIS $21,200
- STATE OF IL $13,250
- COONEY AND CONWAY $7,100
- JENNER & BLOCK $6,800
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Janice D. Schakowsky → · Outside spending →
Actions (2)
- Mar 18, 2025 Referred to the House Committee on Ways and Means. · house
- 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.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
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>
Comments