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H.R. 5914 116th Congress House

Tar Sands Tax Loophole Elimination Act

Official title: To amend the Internal Revenue Code of 1986 to clarify that products derived from tar sands are crude oil for purposes of the Federal excise tax on petroleum, and for other purposes.

Introduced: February 14, 2020 See on congress.gov
Taxation Administrative law and regulatory proceduresDepartment of the TreasuryMotor fuelsOil and gas
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PipelinesSales and excise taxes
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Feb 14, 2020
Referred to the House Committee on Ways and Means.
Feb 14, 2020
Introduced in House
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 Latest action February 14, 2020

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tar Sands Tax Loophole Elimination Act

This bill amends the Internal Revenue Code to expand the definition of "crude oil" for purposes of the excise tax on petroleum and petroleum products to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale).

The bill also authorizes the Department of the Treasury to classify as crude oil or as a petroleum product subject to such tax any fuel feedstock or finished fuel product transported by pipeline, vessel, railcar, or tanker truck if such classification is consistent with the definition of oil under the Oil Pollution Act of 1990 and such fuel feedstock or finished fuel product is produced in sufficient commercial quantities as to pose a significant risk of hazard in the event of a discharge.

 Related & companion bills 5
  • S 3315 Identical bill Tar Sands Tax Loophole Elimination Act
  • HR 1612 Reintroduced Bill Tar Sands Tax Loophole Elimination Act
  • HR 1755 Reintroduction of Tar Sands Tax Loophole Elimination Act
  • HR 7781 End Polluter Welfare Act of 2020
  • HR 8411 End Oil and Gas Tax Subsidies Act of 2020
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5914: Tar Sands Tax Loophole Elimination Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-5914/
MLA
"H.R. 5914: Tar Sands Tax Loophole Elimination Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-5914/.
Bluebook (legal)
H.R. 5914, 116th Cong. (2026), https://openamerica.io/bill/116-HR-5914/.
Markdown link
[H.R. 5914: Tar Sands Tax Loophole Elimination Act](https://openamerica.io/bill/116-HR-5914/)
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