,,ii  #aac? ,,congress  #a/ ,session    
,s4 #eii  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ah1 #bjac ,mr4   
,nelson 7= himself & ,mrs4 ,fe9/e97     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to disall[ a      
d$uction = am\nts paid or incurr$ by a  
responsible p>ty relat+ to a dis*>ge (  
oil4  #a4 ,%ort title ,?is ,act may be  
cit$ z ! ,oil ,spill ,tax ,fairness     
,act4  #b4 ,d5ial ( d$uction = am\nts   
paid or incurr$ by a responsible p>ty   
7a7 ,9 g5]al ,section #afb ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by       
r$esignat+ subsection 7q7 z subsection  
7r7 & by ins]t+ aft] subsection 7p7 !   
foll[+ new subsection3  7q7 ,c]ta9      
exp5ses ( a responsible p>ty  7#a7 ,9   
g5]al ,no d$uction %all be all[$ "u     
subsection 7a7 = any am\nt paid or      
incurr$ by a responsible p>ty relat+ to 
any incid5t result+ 9 ! dis*>ge ( oil   
into ! navigable wat]s1 o!r ?an an      

incid5t caus$ by an act ( ,god or an act
 ( w>4  7#b7 ,def9itions ,any t]m us$ 9 
p>agraph 7#a7 :i* is also us$ 9 ! ,oil  
,pollution ,act ( #aiij %all h ! mean+  
giv5 su* t]m by su* ,act4  4  7b7       
,effective date ,! am5dm5t made by ?is  
section %all apply to returns ( tax !   
due date ( :i* 7includ+ ext5sions ( "t7 
is aft] ! date ( ! enactm5t ( ?is ,act4