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S 1026119th CongressIntroduced

Tar Sands Tax Loophole Elimination Act

Introduced: Oct 29, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

The Tar Sands Tax Loophole Elimination Act clarifies that tar sands-derived products are considered crude oil for federal excise tax purposes.

Key Points

  • 1Includes tar sands, bitumen, and oil shale derivatives in crude oil excise tax definition
  • 2Grants regulatory authority to include additional petroleum products
  • 3Removes well location requirement for crude oil definition
  • 4Ensures consistent tax treatment of all crude oil sources
  • 5Applies to federal petroleum excise tax collection

Impact Areas

Petroleum industryFederal tax revenueEnvironmental policyEnergy regulationTar sands production
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