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HR 6658 115th Congress House

Offending Oil Polluters Act

Official title: To amend the Internal Revenue Code of 1986 to deny certain tax benefits to persons responsible for the discharge of oil or other hazardous substances into navigable waters of the United States.

Introduced: August 7, 2018 See on congress.gov
Taxation Civil actions and liabilityHazardous wastes and toxic substancesIncome tax creditsIncome tax deductions
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Legal fees and court costsMarine pollutionOil and gasPollution liability
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Aug 7, 2018
Referred to the House Committee on Ways and Means.
Aug 7, 2018
Introduced in House
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 Latest action August 7, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Offending Oil Polluters Act

This bill amends the Internal Revenue Code to deny certain tax credits or deductions to an offending oil polluter. The bill defines "offending oil polluter" as any person who is responsible for a vessel or facility from which oil or a hazardous substance is discharged and any person who is a member of the same expanded affiliated group as the offending oil polluter.

Specifically, the bill denies a deduction or a credit for any amount paid or incurred:

  • in connection with a discharge of oil or a hazardous substance,
  • for attorney fees and court costs in connection with any legal action involving such discharge,
  • as a payment or restitution related to such discharge, and
  • for costs or penalties certified in a settlement by a federal court or required by federal law or regulations.

The Department of the Treasury must report to Congress regarding: (1) the revenue loss as a result of tax deductions allowed for cleaning up oil that is discharged after April 19, 2010, and (2) the amount of revenue savings resulting from this bill.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Welch, Peter
Vermont · Aug 7, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6658: Offending Oil Polluters Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6658/
MLA
"H.R. 6658: Offending Oil Polluters Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6658/.
Bluebook (legal)
H.R. 6658, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6658/.
Markdown link
[H.R. 6658: Offending Oil Polluters Act](https://openamerica.io/bill/115-HR-6658/)
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