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    <introducedDate>2026-03-20</introducedDate>
    <congress>119</congress>
    <legislationUrl>https://www.congress.gov/bill/119th-congress/house-bill/8034</legislationUrl>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 172, Number 51 (Friday, March 20, 2026)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. MANN:H.R. 8034.Congress has the power to enact this legislation pursuantto the following:Congress has the power to enact this legislation pursuantto the following--Article 1, Section 8 of the U.S.Constitution.[Page H2627]</pre>]]></constitutionalAuthorityStatementText>
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        <title>Protecting America’s Small Oil and Gas Producers and Rural Jobs Act</title>
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        <fullName>Rep. Mann, Tracey [R-KS-1]</fullName>
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        <fullName>Rep. Estes, Ron [R-KS-4]</fullName>
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        <fullName>Rep. Schmidt, Derek [R-KS-2]</fullName>
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        <fullName>Rep. Pfluger, August [R-TX-11]</fullName>
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        <fullName>Rep. Hern, Kevin [R-OK-1]</fullName>
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        <fullName>Rep. Kelly, Mike [R-PA-16]</fullName>
        <firstName>Mike</firstName>
        <lastName>Kelly</lastName>
        <party>R</party>
        <state>PA</state>
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        <fullName>Rep. Moran, Nathaniel [R-TX-1]</fullName>
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        <fullName>Rep. McClintock, Tom [R-CA-5]</fullName>
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        <fullName>Rep. Carey, Mike [R-OH-15]</fullName>
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        <state>OH</state>
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        <fullName>Rep. Boebert, Lauren [R-CO-4]</fullName>
        <firstName>Lauren</firstName>
        <lastName>Boebert</lastName>
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        <state>CO</state>
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        <fullName>Rep. Fong, Vince [R-CA-20]</fullName>
        <firstName>Vince</firstName>
        <lastName>Fong</lastName>
        <party>R</party>
        <state>CA</state>
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        <fullName>Rep. Kustoff, David [R-TN-8]</fullName>
        <firstName>David</firstName>
        <lastName>Kustoff</lastName>
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        <state>TN</state>
        <district>8</district>
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    <policyArea>
      <name>Taxation</name>
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        <updateDate>2026-04-09T20:58:53Z</updateDate>
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    <title>Protecting America’s Small Oil and Gas Producers and Rural Jobs Act</title>
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        <title>Protecting America’s Small Oil and Gas Producers and Rural Jobs Act</title>
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        <title>To amend the Internal Revenue Code of 1986 to modify certain percentage depletion rules with respect to oil and gas wells.</title>
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      <actionDate>2026-03-20</actionDate>
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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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