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    <number>480</number>
    <updateDate>2019-11-15T21:47:07Z</updateDate>
    <updateDateIncludingText>2019-11-15T21:47:07Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2013-02-04</introducedDate>
    <congress>113</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Pages H343-H344]From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. HASTINGS of Florida:H.R. 480.Congress has the power to enact this legislation pursuantto the following:[[Page H344]]This bill is enacted pursuant to the Constitution of theUnited States, including but not limited to Article I,Section 8, Clauses 1 and 3.</pre>]]></constitutionalAuthorityStatementText>
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        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2013-02-04T19:01:35Z</date>
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    <relatedBills>
      <item>
        <title>Oil Spill Tax Fairness Act</title>
        <congress>113</congress>
        <number>599</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-03-18</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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    <actions>
      <item>
        <actionDate>2013-02-04</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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        <actionCode>H11100</actionCode>
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            <name>Ways and Means Committee</name>
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        <actionDate>2013-02-04</actionDate>
        <text>Sponsor introductory remarks on measure. (CR E85)</text>
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        <actionDate>2013-02-04</actionDate>
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    <sponsors>
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        <bioguideId>H000324</bioguideId>
        <fullName>Rep. Hastings, Alcee L. [D-FL-20]</fullName>
        <firstName>ALCEE</firstName>
        <lastName>HASTINGS</lastName>
        <party>D</party>
        <state>FL</state>
        <middleName>L.</middleName>
        <district>20</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Income tax deductions</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>
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    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2013-02-04</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2013-02-12T21:58:05Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.</p>]]></text>
      </summary>
    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.</title>
      </item>
    </titles>
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      <item>
        <type>Introduced in House</type>
        <date>2013-02-04T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-113hr480ih/xml/BILLS-113hr480ih.xml</url>
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    <latestAction>
      <actionDate>2013-02-04</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <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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