[Congressional Record Volume 161, Number 8 (Friday, January 16, 2015)]
[Senate]
[Page S241]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 38. Mr. MANCHIN submitted an amendment intended to be proposed by 
him to the bill S. 1, to approve the Keystone XL Pipeline; which was 
ordered to lie on the table; as follows:

       At the appropriate place, add the following:

     SEC. ___. CLARIFICATION OF OIL 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 to read as follows:
       ``(1) Crude oil.--The term `crude oil' includes crude oil 
     condensates, natural gasoline, bitumen, and bituminous 
     mixtures.''.
       (b) Technical Amendment.--Paragraph (2) of section 4612(a) 
     of such Code is amended by striking ``from a well located''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.
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