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HR 1127 106th Congress House

To amend the Internal Revenue Code of 1986 to exclude income from the transportation of oil and gas by pipeline from subpart F income.

Introduced: March 16, 1999 See on congress.gov
Taxation Business income taxCommerceEnergyFinance and Financial Sector
More subjectsShow fewer subjects
Foreign Trade and International FinanceForeign corporationsGas industryGas pipelinesIncome taxPersonal income taxPetroleum industryPetroleum pipelinesStockholdersTaxation of foreign incomeTransportation and Public Works
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 16, 1999
Referred to the House Committee on Ways and Means.
Mar 16, 1999
Sponsor introductory remarks on measure. (CR E443-444)
Mar 16, 1999
Introduced in House
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 Latest action March 16, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the definition of "foreign base company oil related income" the pipeline transportation of oil or gas within such foreign country.

 Related & companion bills 1
 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. 1127: To amend the Internal Revenue Code of 1986 to exclude income from the transportation of oil and gas by pipeline from subpart F income.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1127/
MLA
"H.R. 1127: To amend the Internal Revenue Code of 1986 to exclude income from the transportation of oil and gas by pipeline from subpart F income.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1127/.
Bluebook (legal)
H.R. 1127, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1127/.
Markdown link
[H.R. 1127: To amend the Internal Revenue Code of 1986 to exclude income from the transportation of oil and gas by pipeline from subpart F income.](https://openamerica.io/bill/106-HR-1127/)
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