Sec. 15. Termination of various tax expenditures relating to fossil fuels

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Subchapter C of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: The following provisions shall not apply to taxable years beginning after the date of the enactment of the End Polluter Welfare Act of 2015 : Section 43 (relating to enhanced oil recovery credit). Section 45I (relating to credit for producing oil and natural gas from marginal wells). Section 45K (relating to credit for producing fuel from a nonconventional source).

Section 193 (relating to tertiary injectants). Section 199(d)(9) (relating to special rule for taxpayers with oil related qualified production activities income). Section 461(i)(2) (relating to special rule for spudding of oil or natural gas wells). Section 469(c)(3) (relating to working interests in oil and natural gas property). Section 613A (relating to limitations on percentage depletion in case of oil and natural gas wells). Section 617 (relating to deduction and recapture of certain mining exploration expenditures).

The following provisions shall not apply to property placed in service after the date of the enactment of the End Polluter Welfare Act of 2015 : Subparagraph (C)(iii) of section 168(e)(3) (relating to classification of certain property). Section 169 (relating to amortization of pollution control facilities) with respect to any atmospheric pollution control facility. The following provisions shall not apply to costs or expenses paid or incurred after the date of the enactment of the End Polluter Welfare Act of 2015 :

Section 179B (relating to deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations). Section 263(c) (relating to intangible drilling and development costs) with respect to costs in the case of oil and natural gas wells. Section 468 (relating to special rules for mining and solid waste reclamation and closing costs). Section 39(a)(3) (relating to 5-year carryback for marginal oil and natural gas well production credit) shall not apply to credits determined in taxable years beginning after the date of the enactment of the End Polluter Welfare Act of 2015 .

Section 45Q (relating to credit for carbon dioxide sequestration) shall not apply to carbon dioxide captured after the date of the enactment of the End Polluter Welfare Act of 2015 . No new credits shall be certified under section 48A (relating to qualifying advanced coal project credit) or section 48B (relating to qualifying gasification project credit) after the date of the enactment of the End Polluter Welfare Act of 2015 . Section 148(b)(4) (relating to safe harbor for prepaid natural gas) shall not apply to obligations issued after the date of the enactment of the End Polluter Welfare Act of 2015 . .

The table of sections for subchapter C of chapter 90 is amended by adding at the end the following new item: Sec. 7875. Termination of certain provisions. .