To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes.
26 U.S.C. Chapters 65
and
98 31 U.S.C. 1324
and
1324
Document Citations
Citations are generated automatically from bibliographic data as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. House. Big Oil Windfall Profits Tax Act. H.R. 7960. 119th
Cong., 2nd
sess., Introduced in House March 17, 2026. https://www.govinfo.gov/app/details/BILLS-119hr7960ih.
APA
Congress, House of Representatives (2026, March 17). Big Oil Windfall Profits Tax Act (H.R. 7960 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr7960ih.
MLA
United States, Congress, House of Representatives. Big Oil Windfall Profits Tax Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr7960ih. 119th Congress, H.R. 7960, Introduced in House 17 Mar. 2026.
Bluebook
H.R.7960 - 119th Congress (2025-2026): Big Oil Windfall Profits Tax Act, H.R.7960, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119hr7960ih.
