,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #ahhg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #h1 #bjac ,mr4   
,engel 7= himself & ,mr4 ,wel*7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to d5y c]ta9 tax b5efits  
to p]sons responsible = an oil spill if 
su* p]son commits c]ta9 additional      
violations4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,(f5d+ ,oil ,pollut]s   
,act ( #bjac4  #b4 ,d5ial ( c]ta9 tax   
b5efits to (f5d+ oil pollut]s  7a7 ,9   
g5]al ,sub*apt] ,b ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new "p3  ,,xii
 ,d5ial ( c]ta9 tax b5efits to (f5d+ oil
 pollut]s  ,sec4 #bic4 ,d5ial ( c]ta9   
tax b5efits to (f5d+ oil pollut]s4      
#bic4 ,d5ial ( c]ta9 tax b5efits to     
(f5d+ oil pollut]s  7a7 ,9 g5]al ,9 !   
case ( an (f5d+ oil pollut]1 no d$uction
 or cr$it %all be all[$ "u ?is *apt] )  
respect to any am\nt paid or incurr$ 9  

connection ) a dis*>ge ( oil ref]r$ to 9
 subsection 7b77#a74  7b7 ,(f5d+ oil    
pollut] ,= purposes ( ?is section1 ! t]m
 (f5d+ oil pollut] means--  7#a7 any    
p]son t is a responsible p>ty = a vessel
 or a facility f :i* oil is dis*>g$ 7)9 
! mean+ ( section #ajjb ( ! ,oil        
,pollution ,act ( #aiij 7#cc ,u4,s4,c4  
#bgjb77 unless--  7,a7 ! p]son has met  
all ( its obligations "u su* ,act to    
provide comp5sation = cov]$ removal co/s
 & damages1 &  7,b7 dur+ ! #g-ye> p]iod 
end+ on ! fir/ date ( su* dis*>ge1 !    
p]son1 9 connection ) activities 9 ! oil
 indu/ry 7includ+ exploration1          
developm5t1 production1 transportation  
by pipel9e1 & ref9+7--  7i7 0 n f\nd to 
h committ$ willful or repeat$ violations
 "u ! ,occupational ,safety & ,heal?    
,act ( #aigj 7#bi ,u4,s4,c4 #fea et     
seq47 7includ+ ,/ate plans approv$ "u   
section #ah7;c7 ( su* ,act 7#bi         
,u4,s4,c4 #ffg7;c777 at a rate t is     
high] ?an five times ! rate det]m9$ by !
 ,secret>y1 9 consultation ) ! ,secret>y

 ( ! ,int]ior1 to be ! oil indu/ry      
av]age = su* violations = su* p]iod1    
7ii7 0 n convict$ ( a crim9al violation 
= dea? or s]i\s bodily injury1  7iii7   
did n h m ?an #aj fatalities at its     
exploration1 developm5t1 & production   
facilities & ref9]ies z a result (      
violations ( ,f$]al or ,/ate heal?1     
safety1 or environm5tal laws1  7iv7 0 n 
assess$1 did n ent] into an agreem5t to 
pay1 & 0 n o!rwise requir$ to pay1 civil
 p5alties & crim9al f9es = violations ! 
p]son 0 f\nd to h committ$ "u ! ,f$]al  
,wat] ,pollution ,control ,act 7#cc     
,u4,s4,c4 #abea et seq47 7includ+ ,/ate 
programs approv$ "u sections #djb & #djd
 ( su* ,act 7#cc ,u4,s4,c4 #acdb &      
#acdd77 9 a total am\nt t is equal to m 
?an #aj1jjj1jjj1 &  7v7 0 n assess$1 did
 n ent] into an agreem5t to pay1 & 0 n  
o!rwise requir$ to pay1 civil p5alties &
 crim9al f9es = violations ! p]son 0    
f\nd to h committ$ "u ! ,clean ,air ,act
 7#db ,u4,s4,c4 #gdja et seq47 7includ+ 
,/ate plans approv$ "u section #aaj (   

su* ,act 7#db ,u4,s4,c4 #gdaj77 9 a     
total am\nt t is equal to m ?an         
#aj1jjj1jjj1 &  7#b7 any p]son :o is a  
memb] ( ! same exp&$ affiliat$ gr\p 7z  
def9$ 9 section #adga7;e77#b77 z a p]son
 describ$ 9 p>agraph 7#a74  4  7b7      
,cl]ical am5dm5t ,! table ( p>ts =      
sub*apt] ,b ( *apt] #a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
item3  ,"p ,,xii4 ,d5ial ( c]ta9 tax    
b5efits to (f5d+ oil pollut]s  4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ,decemb] #ca1 #bjab4