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S 3315 116th Congress Senate Taxation Administrative law and regulatory procedures Department of the Treasury Motor fuels Oil and gas Pipelines Sales and excise taxes

Tar Sands Tax Loophole Elimination Act

Introduced: February 13, 2020 Introduced by: Markey, Edward J. Democratic · Massachusetts See on congress.gov
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 13, 2020
Read twice and referred to the Committee on Finance.
Feb 13, 2020
Introduced in Senate
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 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.

What's happening now February 13, 2020

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3315: Tar Sands Tax Loophole Elimination Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-3315/
MLA
"S. 3315: Tar Sands Tax Loophole Elimination Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3315/.
Bluebook (legal)
S. 3315, 116th Cong. (2026), https://openamerica.io/bill/116-S-3315/.
Markdown link
[S. 3315: Tar Sands Tax Loophole Elimination Act](https://openamerica.io/bill/116-S-3315/)
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