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S 983 112th Congress Senate

A bill 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: May 24, 2011 See on congress.gov
Taxation Income tax deductionsMarine pollutionOil and gasPollution liability
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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
May 12, 2011
Read twice and referred to the Committee on Finance.
May 12, 2011
Introduced in Senate
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 Latest action May 12, 2011

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 3852 Identical bill To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Blumenthal, Richard
Connecticut · May 24, 2011
 D
Klobuchar, Amy
Minnesota · May 23, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 983: A bill 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-S-983/
MLA
"S. 983: A bill 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-S-983/.
Bluebook (legal)
S. 983, 112th Cong. (2026), https://openamerica.io/bill/112-S-983/.
Markdown link
[S. 983: A bill 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-S-983/)
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