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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. 521

Sec. 521. Application of certain environmental taxes to synthetic crude oil

97 words·~1 min read·/bill/115/hr/3314/ih/section-521·

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Paragraph
(1)of section 4612(a) of the Internal Revenue Code of 1986 is amended to read as follows: The term crude oil includes crude oil condensates, natural gasoline, and synthetic crude oil. For purposes of subparagraph (A), the term synthetic crude oil means any bitumen and bituminous mixtures, any oil manufactured from bitumen and bituminous mixtures, and any liquid fuel manufactured from coal. . The amendment made by this section shall apply to oil and petroleum products received or entered during calendar quarters beginning more than 60 days after the date of the enactment of this Act.
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