,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #hgcg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #ai1 #bjbb,ms4 
,port] 7= h]self & ,mr4 ,grijalva7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to d5y d$uctions = m>ket+ 
relat$ to ! extraction1 di/ribution1 or 
consumption ( fossil fuels4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,end    
,subsidies = ,fossil ,fuel ,adv]tis+    
,act4  #b4 ,d5ial ( d$uction = m>ket+   
relat$ to extraction1 di/ribution1 or   
consumption ( fossil fuels  7a7 ,9 g5]al
 ,"p ,,ix ( sub*apt] ,b ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#bhj;,i4 ,m>ket+ relat$ to extraction1  
di/ribution1 or consumption ( fossil    
fuels  7a7 ,9 g5]al ,9 ! case ( any     
cov]$ p]son1 no d$uction %all be all[$  
"u ?is *apt] ) respect to any am\nt paid
 or incurr$ = any ( ! foll[+ if su*     
am\nt is s paid or incurr$ = purposes ( 

promot+ extraction1 exploration1 or     
consumption ( fossil fuels or = !       
purposes ( promot+ ! cov]$ p]son or a   
trade or bus9ess ( ! cov]$ p]son 7or any
 activity describ$ 9 subsection 7b7 )   
respect to any fossil fuel73 7#a7       
,m>ket+ exp5ses4  7#b7 ,travel exp5ses  
7includ+ meals & lodg+74  7#c7 ,goods or
 s]vices ( a type g5]ally consid]$ to   
con/itute ent]ta9m5t1 amusem5t1 or      
recreation1 or ! use ( a facility 9     
connection ) provid+ su* goods &        
s]vices4  7#d7 ,gifts4  7#e7 ,o!r       
promotion exp5ses4  7#f7 ,any o!r       
developm5t1 production or placem5t      
7includ+ any =m ( transmission1         
broadca/1 publication1 display1 or      
di/ribution7 ( any communication to !   
g5]al public 7or portions !re(7 :i* is  
int5d$ to promote ! cov]$ p]son or a    
trade or bus9ess ( ! cov]$ p]son 7or any
 s]vice1 facility1 or product provid$   
pursuant to su* trade or bus9ess74  7b7 
,cov]$ p]son ,= purposes ( ?is section1 
! t]m cov]$ p]son means-- 7#a7 any p]son

 involv$ 9 ! manufactur+1 production1   
extraction1 ref9+1 transportation1      
di/ribution1 or m>ket+ ( any fossil     
fuel1 includ+ any p]son involv$ 9-- 7,a7
 provid+ support activities = !         
production or extraction ( fossil fuels1
 or  7,b7 ! sale 7:e!r :olesale or      
retail7 ( fossil fuels1 &  7#b7 any     
p]son involv$ 9 electric p[] g5]ation1  
transmission1 or di/ribution 7) respect 
to electricity g5]at$ f any fossil      
fuel74  7c7 ,m>ket+ ,= purposes ( ?is   
section1 ! t]m m>ket+ means any adv]tis+
 or m>ket+ te*nique1 includ+-- 7#a7 any 
sponsor%ip1 endorsem5t1 or product      
placem5t1  7#b7 any promotional items or
 loyalty programs1  7#c7 any lic5s+1    
cobr&+1 or cross-promotions1  7#d7      
9-s*ool adv]tis+ includ+ corporate-br&$ 
mat]ials1 corporate inc5tive programs1  
fundrais]s1 signs1 scorebo>ds1 po/]s1   
9-s*ool ,,tv & radio1 corporate         
sponsor%ips1 curriculum developm5t1     
sponsor$ educational mat]ials1 & m>ket  
rese>* activities1 &  7#e7 sponsor%ip ( 

ev5ts1 competitions1 conf]5ces1 &       
conte/s4  7d7 ,fossil fuel ,= purposes (
 ?is section1 ! t]m fossil fuel means   
coal1 petroleum1 natural gas1 natural   
gas liquids1 or any d]ivative or        
byproduct ( coal1 petroleum1 natural    
gas1 or natural gas liquids t c be us$ =
 en]gy or en]gy applications4  7e7      
,d]ivative ,= purposes ( ?is section1 ! 
t]m #8d]ivative' means gasol9e1 diesel  
fuel1 jet fuel1 home heat+ oil1 natural 
gas1 blue hydrog51 or any o!r product   
d]iv$ f ! ref9+ or production ( fossil  
fuels = ! purposes ( en]gy production or
 support = en]gy production or en]gy    
g5]ation4  7f7 ,regulations ,n lat] ?an 
#a ye> aft] ! date ( ! enactm5t ( ?is   
section1 ! ,secret>y1 aft] consultation 
) ! ,*air ( ! ,f$]al ,trade ,commission1
 ! ,adm9i/rator ( ! ,environm5tal       
,protection ,ag5cy1 ! ,secret>y (       
,en]gy1 & ! ,secret>y ( ! ,int]ior1 %all
 issue su* regulations or o!r guidance z
 may be necess>y or appropriate to c>ry 
out ! purposes ( ?is section4  4  7b7   

,cl]ical am5dm5t ,! table ( sections =  
"p ,,ix ( sub*apt] ,b ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new item3     
,sec4 #bhj;,i4 ,m>ket+ relat$ to        
extraction1 di/ribution1 or consumption 
( fossil fuels4  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4