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HR 3856 101th Congress House

To amend the Internal Revenue Code of 1986 to impose an excise tax on windfall profits derived from home heating oil, and for other purposes.

Introduced: January 23, 1990 See on congress.gov
Taxation Energy assistance for the poorEnergy policyExcess profits taxGovernment trust funds
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HeatingPetroleumPetroleum pricesPublic assistance programs
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 23, 1990
Referred to the House Committee on Ways and Means.
Jan 23, 1990
Introduced in House
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 Latest action January 23, 1990

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to impose a 90-percent excise tax on the windfall profit from home heating oil sold by the producer or importer, who shall pay the tax.

Establishes the Home Heating Oil Trust Fund and appropriates to it the excise taxes received from home heating oil windfall profits. Makes amounts in such Fund available for grants under the Low-Income Home Energy Assistance Act of 1981.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Jan 23, 1990
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APA
U.S. Congress. (2026). H.R. 3856: To amend the Internal Revenue Code of 1986 to impose an excise tax on windfall profits derived from home heating oil, and for other purposes.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-3856/
MLA
"H.R. 3856: To amend the Internal Revenue Code of 1986 to impose an excise tax on windfall profits derived from home heating oil, and for other purposes.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-3856/.
Bluebook (legal)
H.R. 3856, 101st Cong. (2026), https://openamerica.io/bill/101-HR-3856/.
Markdown link
[H.R. 3856: To amend the Internal Revenue Code of 1986 to impose an excise tax on windfall profits derived from home heating oil, and for other purposes.](https://openamerica.io/bill/101-HR-3856/)
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