[Congressional Record Volume 161, Number 11 (Thursday, January 22, 2015)]
[Senate]
[Page S439]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 123. Ms. MURKOWSKI submitted an amendment intended to be proposed 
to amendment SA 2 proposed by Ms. Murkowski (for herself, Mr. Hoeven, 
Mr. Barrasso, Mr. Risch, Mr. Lee, Mr. Flake, Mr. Daines, Mr. Manchin, 
Mr. Cassidy, Mr. Gardner, Mr. Portman, Mr. Alexander, and Mrs. Capito) 
to the bill S. 1, to approve the Keystone XL Pipeline; as follows:

       At the appropriate place, insert the following:

     SEC. __. SENSE OF SENATE REGARDING THE OIL SPILL LIABILITY 
                   TRUST FUND.

       It is the sense of the Senate that--
       (1) Congress should approve a bill to ensure that all forms 
     of bitumen or synthetic crude oil derived from bitumen are 
     subject to the per-barrel excise tax associated with the Oil 
     Spill Liability Trust Fund established by section 9509 of the 
     Internal Revenue Code of 1986;
       (2) it is necessary for Congress to approve a bill 
     described in paragraph (1) because the Internal Revenue 
     Service determined in 2011 that certain forms of petroleum 
     are not subject to the per-barrel excise tax;
       (3) under article I, section 7, clause 1 of the 
     Constitution, the Senate may not originate a bill to raise 
     new revenue, and thus may not originate a bill to close the 
     legitimate and unintended loophole described in paragraph 
     (2);
       (4) if the Senate attempts to originate a bill described in 
     paragraph (1), it would provide a substantive basis for a 
     ``blue slip'' from the House of Representatives, which would 
     prevent advancement of the bill; and
       (5) the House of Representatives, consistent with article 
     I, section 7, clause 1 of the Constitution, should consider 
     and refer to the Senate a bill to ensure that all forms of 
     bitumen or synthetic crude oil derived from bitumen are 
     subject to the per-barrel excise tax associated with the Oil 
     Spill Liability Trust Fund established by section 9509 of the 
     Internal Revenue Code of 1986.
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