Sec. 6. Sense of Senate regarding the oil spill liability trust fund
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It is the sense of the Senate that— 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; 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; 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); 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 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.