,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ahhg  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjac ,mr4  
,engel 7for himself and ,mr4 ,welch7    
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
deny certain tax benefits to persons    
responsible for an oil spill if such    
person commits certain additional       
violations4  #a4 ,short title ,this ,act
 may be cited as the ,offending ,oil    
,polluters ,act of #bjac4  #b4 ,denial  
of certain tax benefits to offending oil
 polluters  7a7 ,in general ,subchapter 
,b of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
adding at the end the following new     
part3  ,,xii ,denial of certain tax     
benefits to offending oil polluters     
,sec4 #bic4 ,denial of certain tax      
benefits to offending oil polluters4    
#bic4 ,denial of certain tax benefits to
 offending oil polluters  7a7 ,in       

general ,in the case of an offending oil
 polluter1 no deduction or credit shall 
be allowed under this chapter with      
respect to any amount paid or incurred  
in connection with a discharge of oil   
referred to in subsection 7b77#a74  7b7 
,offending oil polluter ,for purposes of
 this section1 the term offending oil   
polluter means--  7#a7 any person that  
is a responsible party for a vessel or a
 facility from which oil is discharged  
7within the meaning of section #ajjb of 
the ,oil ,pollution ,act of #aiij 7#cc  
,u4,s4,c4 #bgjb77 unless--  7,a7 the    
person has met all of its obligations   
under such ,act to provide compensation 
for covered removal costs and damages1  
and  7,b7 during the #g-year period     
ending on the first date of such        
discharge1 the person1 in connection    
with activities in the oil industry     
7including exploration1 development1    
production1 transportation by pipeline1 
and refining7--  7i7 was not found to   
have committed willful or repeated      

violations under the ,occupational      
,safety and ,health ,act of #aigj 7#bi  
,u4,s4,c4 #fea et seq47 7including      
,state plans approved under section     
#ah7;c7 of such ,act 7#bi ,u4,s4,c4     
#ffg7;c777 at a rate that is higher than
 five times the rate determined by the  
,secretary1 in consultation with the    
,secretary of the ,interior1 to be the  
oil industry average for such violations
 for such period1  7ii7 was not         
convicted of a criminal violation for   
death or serious bodily injury1  7iii7  
did not have more than #aj fatalities at
 its exploration1 development1 and      
production facilities and refineries as 
a result of violations of ,federal or   
,state health1 safety1 or environmental 
laws1  7iv7 was not assessed1 did not   
enter into an agreement to pay1 and was 
not otherwise required to pay1 civil    
penalties and criminal fines for        
violations the person was found to have 
committed under the ,federal ,water     
,pollution ,control ,act 7#cc ,u4,s4,c4 

#abea et seq47 7including ,state        
programs approved under sections #djb   
and #djd of such ,act 7#cc ,u4,s4,c4    
#acdb and #acdd77 in a total amount that
 is equal to more than #aj1jjj1jjj1 and 
7v7 was not assessed1 did not enter into
 an agreement to pay1 and was not       
otherwise required to pay1 civil        
penalties and criminal fines for        
violations the person was found to have 
committed under the ,clean ,air ,act    
7#db ,u4,s4,c4 #gdja et seq47 7including
 ,state plans approved under section    
#aaj of such ,act 7#db ,u4,s4,c4 #gdaj77
 in a total amount that is equal to more
 than #aj1jjj1jjj1 and  7#b7 any person 
who is a member of the same expanded    
affiliated group 7as defined in section 
#adga7;e77#b77 as a person described in 
paragraph 7#a74  4  7b7 ,clerical       
amendment ,the table of parts for       
subchapter ,b of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,part ,,xii4   
,denial of certain tax benefits to      

offending oil polluters  4  7c7         
,effective date ,the amendments made by 
this section shall apply to amounts paid
 or incurred after ,december #ca1 #bjab4