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HR 3924 109th Congress House

Refinery Expansion Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to provide tax incentives for oil refineries, oil and gas pipelines, and petroleum storage facilities.

Introduced: October 3, 2005 See on congress.gov
Taxation Capital gains taxCommerceDepreciation and amortizationEnergy
More subjectsShow fewer subjects
Energy suppliesGas pipelinesIncome taxPetroleumPetroleum industryPetroleum pipelinesPetroleum refineriesPetroleum storageTax administrationTax deductionsTransportation and Public Works
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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
Sep 27, 2005
Referred to the House Committee on Ways and Means.
Sep 27, 2005
Introduced in House
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 Latest action September 27, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Refinery Expansion Act of 2005 - Amends the Internal Revenue Code to: (1) revise the tax deduction for certain liquid fuels refinery property to allow expensing of the entire cost of such property if the property allows for a production capacity increase of five percent or more on an average daily basis; (2) allow, in lieu of such expensing deduction, a five-year recovery period for the depreciation of such refinery property; (3) allow a seven-year recovery period for the depreciation of certain oil and gas distribution lines; and (4) allow a five-year recovery period for the depreciation of certain petroleum storage facilities.

 Related & companion bills 1
  • S 1781 Related bill Refinery Investment Tax Assistance Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 1
MOORE, DENNIS
· Dec 17, 2005
BROWN, HENRY
· Oct 3, 2005
 R
Sessions, Pete
Texas · Oct 3, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3924: Refinery Expansion Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3924/
MLA
"H.R. 3924: Refinery Expansion Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3924/.
Bluebook (legal)
H.R. 3924, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3924/.
Markdown link
[H.R. 3924: Refinery Expansion Act of 2005](https://openamerica.io/bill/109-HR-3924/)
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