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S 224119th CongressIntroduced

Promoting Domestic Energy Production Act

Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

Amends tax code to allow intangible drilling and development costs to be considered when computing adjusted financial statement income for domestic energy production.

Key Points

  • 1Includes intangible drilling costs in financial calculations
  • 2Modifies Internal Revenue Code section 56A(c)(13)
  • 3Allows depletion expense consideration
  • 4Applies to taxable years after December 31, 2025
  • 5Supports domestic energy industry financial reporting

Impact Areas

Domestic energy companiesOil and gas industryCorporate tax policyEnergy production incentivesFinancial statement regulations
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