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<BillSummaries>
<item congress="113" measure-type="s" measure-number="599" measure-id="id113s599" originChamber="SENATE" orig-publish-date="2013-03-18" update-date="2013-04-05">
<title>Oil Spill Tax Fairness Act</title>
<summary summary-id="id113s599v00" currentChamber="SENATE" update-date="2013-04-05">
<action-date>2013-03-18</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p>Oil Spill Tax Fairness Act - 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>]]></summary-text>
</summary>
</item>
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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 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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</BillSummaries>
