,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cgfj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #af1 #bjae    
,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 = ! dis*>ge ( oil 
or o!r haz>d\s sub/ances into navigable 
wat]s ( ! ,unit$ ,/ates4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,(f5d+  
,oil ,pollut]s ,act4  #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$--  

7#a7 9 connection ) a dis*>ge ( oil or a
 haz>d\s sub/ance ref]r$ to 9 subsection
 7b77#a71  7#b7 = any attorney fees &   
c\rt co/s 9 connection ) any action )   
respect to su* dis*>ge1  7#c7 z a paym5t
 or re/itution relat$ to su* dis*>ge1 & 
7#d7 any co/s or p5alties requir$ by    
,f$]al law or regulations or c]tifi$ 9 a
 settlem5t by a ,f$]al c\rt4  7b7 ,(f5d+
 oil pollut] ,= purposes ( ?is section1 
! t]m (f5d+ oil pollut] means--  7#a7   
any p]son t is a responsible p>ty = a   
vessel or a facility f :i* oil or a     
haz>d\s sub/ance is dis*>g$ 7)9 ! mean+ 
( section #caa ( ! ,f$]al ,wat]         
,pollution ,control ,act 7#cc ,u4,s4,c4 
#acba771 &  7#b7 any p]son :o is a memb]
 ( ! same exp&$ 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   

,/udy ,n lat] ?an #f mon?s aft] ! date (
 ! enactm5t ( ?is ,act1 & annually      
!reaft]1 ! ,secret>y ( ! ,treasury 7or !
 ,secret>y's delegate7 %all conduct a   
/udy1 & submit ! results to ! ,committee
 on ,ways & ,means & ! ,committee on    
,en]gy & ,comm]ce ( ! ,h\se (           
,repres5tatives & ! ,committee on       
,f9ance & ! ,committee on ,environm5t & 
,public ,works ( ! ,s5ate--  7#a7 to    
det]m9e ! loss 9 rev5ue to ! ,treasury z
 a result ( d$uctions all[$ by !        
,int]nal ,rev5ue ,code ( #aihf = clean+ 
up oil t is dis*>g$ 7)9 ! mean+ (       
section #ajjb ( ! ,oil ,pollution ,act (
 #aiij 7#cc ,u4,s4,c4 #bgjb77 aft]      
,april #ai1 #bjaj1 &  7#b7 to det]m9e ! 
am\nt ( rev5ue sav+s by ! ,treasury z a 
result ( section #bic ( ! ,int]nal      
,rev5ue ,code ( #aihf 7z add$ by ?is    
section74  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ aft] ,decemb] 
#ca1 #bjad4