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HR 1561 102th Congress House Taxation Business losses Corporation taxes Environmental Protection Income tax Liability for oil pollution Oil pollution Petroleum Petroleum industry Tax deductions

To amend the Internal Revenue Code of 1986 to deny any deduction for certain oil and hazardous substance cleanup costs.

Introduced: March 21, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Mar 21, 1991
Referred to the House Committee on Ways and Means.
Mar 21, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to disallow a deduction for certain costs incurred in connection with any oil discharge or hazardous substance release. Provides an exception to such rule for any taxpayer who has a complete liability defense or qualifies for a liability limitation with respect to such discharge or release. Provides a limitation on the use of the net operating loss deduction to offset deductions disallowed by this Act.

What's happening now March 21, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Mar 21, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1561: To amend the Internal Revenue Code of 1986 to deny any deduction for certain oil and hazardous substance cleanup costs.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1561/
MLA
"H.R. 1561: To amend the Internal Revenue Code of 1986 to deny any deduction for certain oil and hazardous substance cleanup costs.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1561/.
Bluebook (legal)
H.R. 1561, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1561/.
Markdown link
[H.R. 1561: To amend the Internal Revenue Code of 1986 to deny any deduction for certain oil and hazardous substance cleanup costs.](https://openamerica.io/bill/102-HR-1561/)
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