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S. 983: A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.

A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.
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Introduced : Thu, May 12, 2011
Sponsor : Sen. Nelson, Bill (FL [D])
Status : introduced Thu, May 12, 2011

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Co-Sponsors
Member of the congressJoined date
Sen. Klobuchar, Amy (MN [D]) Mon, May 23, 2011
Sen. Blumenthal, Richard (CT [D]) Tue, May 24, 2011
Sen. Feinstein, Dianne (CA [D]) Mon, Sep 19, 2011
Actions
DateTypeDescriptionResult
1/1/0001 action Read twice and referred to the Committee on Finance.
Rolls
Committee Assignments
CommitteeSubCommitteeActivity
Senate Finance Referral, In Committee
Subject Terms
Taxation
Income tax deductions
Marine pollution
Oil and gas
Pollution liability
Related Legislative
h3852 (identical)
Amendments
Titles Assigned
TypeASTitle
official introduced A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.

SUMMARY:

5/12/2011--Introduced. Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.