[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6031 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 6031

To amend the Internal Revenue Code of 1986 to deny certain tax benefits 
to persons responsible for an oil spill if such person commits certain 
                         additional violations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2010

  Mr. Engel introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to deny certain tax benefits 
to persons responsible for an oil spill if such person commits certain 
                         additional violations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Denial of Certain Tax Benefits to 
Offending Oil Polluters Act of 2010''.

SEC. 2. DENIAL OF CERTAIN TAX BENEFITS TO OFFENDING OIL POLLUTERS.

    (a) In General.--Subchapter B of chapter 1 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new part:

 ``PART XII--DENIAL OF CERTAIN TAX BENEFITS TO OFFENDING OIL POLLUTERS

``Sec. 293. Denial of certain tax benefits to offending oil polluters.

``SEC. 293. DENIAL OF CERTAIN TAX BENEFITS TO OFFENDING OIL POLLUTERS.

    ``(a) In General.--In the case of an offending oil polluter, no 
deduction or credit shall be allowed under this chapter with respect to 
any amount paid or incurred in connection with a discharge of oil 
referred to in subsection (b)(1).
    ``(b) Offending Oil Polluter.--For purposes of this section, the 
term `offending oil polluter' means--
            ``(1) any person that is a responsible party for a vessel 
        or a facility from which oil is discharged (within the meaning 
        of section 1002 of the Oil Pollution Act of 1990 (33 U.S.C. 
        2702)) unless--
                    ``(A) the person has met all of its obligations 
                under such Act to provide compensation for covered 
                removal costs and damages, and
                    ``(B) during the 7-year period ending on the first 
                date of such discharge, the person, in connection with 
                activities in the oil industry (including exploration, 
                development, production, transportation by pipeline, 
                and refining)--
                            ``(i) was not found to have committed 
                        willful or repeated violations under the 
                        Occupational Safety and Health Act of 1970 (29 
                        U.S.C. 651 et seq.) (including State plans 
                        approved under section 18(c) of such Act (29 
                        U.S.C. 667(c))) at a rate that is higher than 
                        five times the rate determined by the 
                        Secretary, in consultation with the Secretary 
                        of the Interior, to be the oil industry average 
                        for such violations for such period,
                            ``(ii) was not convicted of a criminal 
                        violation for death or serious bodily injury,
                            ``(iii) did not have more than 10 
                        fatalities at its exploration, development, and 
                        production facilities and refineries as a 
                        result of violations of Federal or State 
                        health, safety, or environmental laws,
                            ``(iv) was not assessed, did not enter into 
                        an agreement to pay, and was not otherwise 
                        required to pay, civil penalties and criminal 
                        fines for violations the person was found to 
                        have committed under the Federal Water 
                        Pollution Control Act (33 U.S.C. 1251 et seq.) 
                        (including State programs approved under 
                        sections 402 and 404 of such Act (33 U.S.C. 
                        1342 and 1344)) in a total amount that is equal 
                        to more than $10,000,000, and
                            ``(v) was not assessed, did not enter into 
                        an agreement to pay, and was not otherwise 
                        required to pay, civil penalties and criminal 
                        fines for violations the person was found to 
                        have committed under the Clean Air Act (42 
                        U.S.C. 7401 et seq.) (including State plans 
                        approved under section 110 of such Act (42 
                        U.S.C. 7410)) in a total amount that is equal 
                        to more than $10,000,000, and
            ``(2) any person who is a member of the same expanded 
        affiliated group (as defined in section 1471(e)(2)) as a person 
        described in paragraph (1).''.
    (b) Clerical Amendment.--The table of parts for subchapter B of 
chapter 1 of such Code is amended by adding at the end the following 
new item:

      ``Part XII. Denial of Certain Tax Benefits to Offending Oil 
                              Polluters''.

    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2009.
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