,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #eiad  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ad1       
#bjbj,mr4 ,blumenauer 7for himself and  
,mr4 ,kildee7 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 clarify that products
 derived from tar sands are crude oil   
for purposes of the ,federal excise tax 
on petroleum1 and for other purposes4   
#a4 ,short title ,this ,act may be cited
 as the ,tar ,sands ,tax ,loophole      
,elimination ,act4  #b4 ,clarification  
of tar sands as crude oil for excise tax
 purposes  7a7 ,in general ,paragraph   
7#a7 of section #dfab7;a7 of the        
,internal ,revenue ,code of #aihf is    
amended to read as follows3  7#a7 ,crude
 oil ,the term crude oil includes crude 
oil condensates1 natural gasoline1 any  
bitumen or bituminous mixture1 any oil  
derived from a bitumen or bituminous    
mixture 7including oil derived from tar 

sands71 and any oil derived from        
kerogen-bearing sources 7including oil  
derived from oil shale74  4  7b7        
,regulatory authority ,to address other 
types of crude oil and petroleum        
products ,subsection 7a7 of section     
#dfab of such ,code is amended by adding
 at the end the following new paragraph3
  7#aj7 ,regulatory authority to address
 other types of crude oil and petroleum 
products ,under such regulations as the 
,secretary may prescribe1 the ,secretary
 may include as crude oil or as a       
petroleum product subject to tax under  
section #dfaa1 any fuel feedstock or    
finished fuel product customarily       
transported by pipeline1 vessel1        
railcar1 or tanker truck if the         
,secretary determines that-- 7,a7 the   
classification of such fuel feedstock or
 finished fuel product is consistent    
with the definition of oil under the    
,oil ,pollution ,act of #aiij1 and  7,b7
 such fuel feedstock or finished fuel   
product is produced in sufficient       

commercial quantities as to pose a      
significant risk of hazard in the event 
of a discharge4  4  7c7 ,technical      
amendment ,paragraph 7#b7 of section    
#dfab7;a7 of such ,code is amended by   
striking from a well located4  7d7      
,effective date ,the amendments made by 
this section shall take effect on the   
date of the enactment of this ,act4