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Code · BILL · 115th Congress · H.R. 3314 (Introduced in House) — To transition away from fossil fuel sources of energy to 100 percent clean and renewable energy by 2050, and for othe... · Sec. 515

Sec. 515. Limitation on deduction for income attributable to domestic production of oil, natural gas, or primary products thereof

81 words·~1 min read·/bill/115/hr/3314/ih/section-515

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(4)of section 199(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: The term domestic production gross receipts shall not include gross receipts from the production, refining, processing, transportation, or distribution of oil, natural gas, or coal, or any primary product (within the meaning of subsection (d)(9)) thereof. . The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
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