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HR 53 112th 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.

Introduced: January 5, 2011 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 5, 2011
Referred to the House Committee on Ways and Means.
Jan 5, 2011
Introduced in House
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 Plain-English summary Congressional Research Service

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 January 5, 2011

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Welch, Peter
Vermont · Jan 7, 2011
 D
Tonko, Paul
New York · Jan 5, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 53: 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.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-53/
MLA
"H.R. 53: 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.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-53/.
Bluebook (legal)
H.R. 53, 112th Cong. (2026), https://openamerica.io/bill/112-HR-53/.
Markdown link
[H.R. 53: 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/112-HR-53/)
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