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HR 1114 109th Congress House Taxation Commerce Depletion allowances Energy Income tax Petroleum refineries Small business Tax deductions

To amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.

Introduced: March 3, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 3, 2005
Referred to the House Committee on Ways and Means.
Mar 3, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to revise the definition of certain small crude oil refiners eligible for the exemption from limitations applicable to the percentage depletion allowance for oil and gas wells to provide that such refiners will qualify for the exemption if their average daily refinery runs do not exceed 75,000 barrels (currently, 50,000 barrels).

What's happening now March 3, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 785 Identical bill A bill to amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Simpson, Michael K.
Idaho · Apr 5, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1114: To amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1114/
MLA
"H.R. 1114: To amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1114/.
Bluebook (legal)
H.R. 1114, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1114/.
Markdown link
[H.R. 1114: To amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.](https://openamerica.io/bill/109-HR-1114/)
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