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HR 3852 112th Congress House Taxation Income tax deductions Marine pollution Oil and gas Pollution liability

To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.

Introduced: February 8, 2012 See on congress.gov
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 31, 2012
Referred to the House Committee on Ways and Means.
Jan 31, 2012
Sponsor introductory remarks on measure. (CR E97)
Jan 31, 2012
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.

What's happening now January 31, 2012

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 983 Identical bill A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
WOOLSEY, LYNN
· Feb 8, 2012
 D
Quigley, Mike
Illinois · Feb 7, 2012
 D
Castor, Kathy
Florida · Feb 2, 2012
 D
Welch, Peter
Vermont · Feb 2, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3852: To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-3852/
MLA
"H.R. 3852: To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-3852/.
Bluebook (legal)
H.R. 3852, 112th Cong. (2026), https://openamerica.io/bill/112-HR-3852/.
Markdown link
[H.R. 3852: To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.](https://openamerica.io/bill/112-HR-3852/)
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