HR 5905
111th Congress
House
Taxation
Income tax deductions
Marine pollution
Oil and gas
Pollution liability
Water quality
To amend the Internal Revenue Code of 1986 to deny a deduction for removal costs and damages for which taxpayers are liable under the Oil Pollution Act of 1990.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 28, 2010
Referred to the House Committee on Ways and Means.
Jul 28, 2010
Introduced in House
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Plain-English summary
Amends the Internal Revenue Code to deny a tax deduction for the removal costs and damages assessed for a discharge of oil under the Oil Pollution Act of 1990.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 5905: To amend the Internal Revenue Code of 1986 to deny a deduction for removal costs and damages for which taxpayers are liable under the Oil Pollution Act of 1990.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5905/
"H.R. 5905: To amend the Internal Revenue Code of 1986 to deny a deduction for removal costs and damages for which taxpayers are liable under the Oil Pollution Act of 1990.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5905/.
H.R. 5905, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5905/.
[H.R. 5905: To amend the Internal Revenue Code of 1986 to deny a deduction for removal costs and damages for which taxpayers are liable under the Oil Pollution Act of 1990.](https://openamerica.io/bill/111-HR-5905/)