[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6468 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6468

 To amend the Internal Revenue Code of 1986 to clarify that tar sands 
   are crude oil for purposes of the Federal excise tax on petroleum.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 20, 2012

 Mr. Markey (for himself, Mr. Blumenauer, and Mr. Pascrell) 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 clarify that tar sands 
   are crude oil for purposes of the Federal excise tax on petroleum.

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

SECTION 1. CLARIFICATION OF TAR SANDS AS CRUDE OIL FOR EXCISE TAX 
              PURPOSES.

    (a) In General.--Paragraph (1) of section 4612(a) of the Internal 
Revenue Code of 1986 is amended by striking ``and natural gasoline'' 
and inserting ``, natural gasoline, and tar sands''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on January 1, 2013.
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