,,ii  #aae? ,,congress  #a/ ,session    
,s4 #geb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #bh1 #bjag,mr4    
,m>key 7= himself1 ,mr4 ,s&]s1 & ,mr4   
,:iteh\se7 introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to cl>ify t      
products d]iv$ f t> s&s are crude oil = 
purposes ( ! ,f$]al excise tax on       
petroleum1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,t> ,s&s
 ,tax ,loophole ,elim9ation ,act4  #b4  
,cl>ification ( t> s&s z crude oil =    
excise tax purposes  7a7 ,9 g5]al       
,p>agraph 7#a7 ( section #dfab7;a7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#a7 ,crude oil ,!   
t]m crude oil includes crude oil        
cond5sates1 natural gasol9e1 any bitum5 
or bitum9\s mixture1 any oil d]iv$ f a  
bitum5 or bitum9\s mixture 7includ+ oil 
d]iv$ f t> s&s71 & any oil d]iv$ f      
k]og5-be>+ s\rces 7includ+ oil d]iv$ f  
oil %ale74  4  7b7 ,regulatory au?ority 

,to address o!r types ( crude oil &     
petroleum products ,subsection 7a7 (    
section #dfab ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new p>agraph3    
7#aj7 ,regulatory au?ority to address   
o!r types ( crude oil & petroleum       
products ,"u su* regulations z !        
,secret>y may prescribe1 ! ,secret>y may
 include z crude oil or z a petroleum   
product subject to tax "u section #dfaa1
 any fuel fe$/ock or f9i%$ fuel product 
cu/om>ily transport$ by pipel9e1 vessel1
 railc>1 or tank] truck if ! ,secret>y  
det]m9es t--  7,a7 ! classification (   
su* fuel fe$/ock or f9i%$ fuel product  
is consi/5t ) ! def9ition ( oil "u !    
,oil ,pollution ,act ( #aiij1 &  7,b7   
su* fuel fe$/ock or f9i%$ fuel product  
is produc$ 9 suffici5t comm]cial        
quantities z to pose a significant risk 
( haz>d 9 ! ev5t ( a dis*>ge4  4  7c7   
,te*nical am5dm5t ,p>agraph 7#b7 (      
section #dfab7;a7 ( su* ,code is am5d$  
by /rik+ f a well locat$4  7d7          
,effective date ,! am5dm5ts made by ?is 

section %all take effect on ! date ( !  
enactm5t ( ?is ,act4