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    <number>2821</number>
    <updateDate>2023-01-11T13:22:31Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:22:31Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2011-08-16</introducedDate>
    <congress>112</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. PALAZZO:H.R. 2821.Congress has the power to enact this legislation pursuantto the following:According to Article I, Section 8, Clause 3 of theConstitution: The Congress shall have power to enact thislegislation to regulate commerce with foreign nations, andamong the several states, and with the Indian tribes.[Page H5919]</pre>]]></constitutionalAuthorityStatementText>
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        <chamber>House</chamber>
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            <name>Referred to</name>
            <date>2011-08-30T17:21:00Z</date>
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        <actionDate>2011-08-30</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2011-08-16</actionDate>
        <text>Introduced in House</text>
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    <sponsors>
      <item>
        <bioguideId>P000601</bioguideId>
        <fullName>Rep. Palazzo, Steven M. [R-MS-4]</fullName>
        <firstName>Steven</firstName>
        <lastName>Palazzo</lastName>
        <party>R</party>
        <state>MS</state>
        <middleName>M.</middleName>
        <district>4</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>M001144</bioguideId>
        <fullName>Rep. Miller, Jeff [R-FL-1]</fullName>
        <firstName>Jeff</firstName>
        <lastName>Miller</lastName>
        <party>R</party>
        <state>FL</state>
        <district>1</district>
        <sponsorshipDate>2011-08-16</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>N000186</bioguideId>
        <fullName>Rep. Nunnelee, Alan [R-MS-1]</fullName>
        <firstName>Alan</firstName>
        <lastName>Nunnelee</lastName>
        <party>R</party>
        <state>MS</state>
        <district>1</district>
        <sponsorshipDate>2011-11-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B001244</bioguideId>
        <fullName>Rep. Bonner, Jo [R-AL-1]</fullName>
        <firstName>Jo</firstName>
        <lastName>Bonner</lastName>
        <party>R</party>
        <state>AL</state>
        <district>1</district>
        <sponsorshipDate>2011-11-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H001045</bioguideId>
        <fullName>Rep. Harper, Gregg [R-MS-3]</fullName>
        <firstName>Gregg</firstName>
        <lastName>Harper</lastName>
        <party>R</party>
        <state>MS</state>
        <district>3</district>
        <sponsorshipDate>2011-11-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>R000588</bioguideId>
        <fullName>Rep. Richmond, Cedric L. [D-LA-2]</fullName>
        <firstName>Cedric</firstName>
        <lastName>Richmond</lastName>
        <party>D</party>
        <state>LA</state>
        <middleName>L.</middleName>
        <district>2</district>
        <sponsorshipDate>2011-11-01</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Accidents</name>
        </item>
        <item>
          <name>Disaster relief and insurance</name>
        </item>
        <item>
          <name>Gulf of Mexico</name>
        </item>
        <item>
          <name>Income tax deferral</name>
        </item>
        <item>
          <name>Marine and coastal resources, fisheries</name>
        </item>
        <item>
          <name>Marine pollution</name>
        </item>
        <item>
          <name>Oil and gas</name>
        </item>
        <item>
          <name>Pollution liability</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2011-08-16</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2011-09-21T18:01:13Z</updateDate>
        <text><![CDATA[ <p>Allows taxpayers to elect to include any payment from BP PLC for damages related to the blowout and explosion on the mobile offshore drilling unit Deepwater Horizon that occurred on April 20, 2010, in gross income ratably over a three-year period for tax purposes (income averaging).</p>]]></text>
      </summary>
    </summaries>
    <title>To allow damage payments from BP in connection with the blowout and explosion on the offshore drilling unit Deepwater Horizon to be included in gross income ratably over 3 years.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To allow damage payments from BP in connection with the blowout and explosion on the offshore drilling unit Deepwater Horizon to be included in gross income ratably over 3 years.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To allow damage payments from BP in connection with the blowout and explosion on the offshore drilling unit Deepwater Horizon to be included in gross income ratably over 3 years.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
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    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2011-08-30T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-112hr2821ih/xml/BILLS-112hr2821ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2011-08-30</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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