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HR 1671 102th Congress House Taxation American investments Foreign tax credit Income tax Natural gas Petroleum Taxation of foreign income

To amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income.

Introduced: April 9, 1991 Introduced by: Kaptur, Marcy Democratic · Ohio 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
Apr 9, 1991
Referred to the House Committee on Ways and Means.
Apr 9, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the special rules for tax treatment of foreign oil and gas income with respect to credit for taxes paid to a foreign country. Declares that income, war profits, and excess profits taxes does not include taxes paid to a foreign country with respect to foreign oil and gas income and which are not imposed under a generally applicable income tax law of such country. Separates the application of certain foreign tax credit rules for foreign oil and gas extraction income and for foreign oil related income.

What's happening now April 9, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1671: To amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1671/
MLA
"H.R. 1671: To amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1671/.
Bluebook (legal)
H.R. 1671, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1671/.
Markdown link
[H.R. 1671: To amend the Internal Revenue Code of 1986 with respect to the treatment of foreign oil and gas income.](https://openamerica.io/bill/102-HR-1671/)
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