Amends the Internal Revenue Code to suspend excise taxes on gasoline, diesel fuel, and kerosene for a 90-day period after the enactment of this Act (suspension period). Provides for the reimbursement of the Highway Trust Fund and the Leaking Underground Storage Tank Trust Fund for tax receipts lost during the suspension period.
Directs the Secretary of the Interior, acting through the Bureau of Land Management (BLM), to: (1) establish an oil and gas leasing program in the Coastal Plain, defined as the Arctic National Wildlife Refuge (ANWR) 102 Coastal Plain Area; and (2) conduct two lease sales before October 1, 2010.
[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5462 Introduced in House (IH)]
109th CONGRESS
2d Session
H. R. 5462
To suspend the Federal highway fuels taxes, to authorize the leasing,
development, production, and transportation of oil and gas in and from
the Coastal Plain of Alaska, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 23, 2006
Mrs. Musgrave introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on
Resources, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To suspend the Federal highway fuels taxes, to authorize the leasing,
development, production, and transportation of oil and gas in and from
the Coastal Plain of Alaska, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SUSPENSION OF HIGHWAY FUELS TAXES.
(a) Suspension of Highway Fuel Taxes on Gasoline, Diesel Fuel, and
Kerosene.--
(1) In general.--Section 4081 of the Internal Revenue Code
of 1986 (relating to imposition of tax on gasoline, diesel
fuel, and kerosene) is amended by adding at the end the
following new subsection:
``(f) Suspension of Taxes on Gasoline, Diesel Fuel, and Kerosene.--
``(1) In general.--During the suspension period, each rate
of tax referred to in paragraph (2) shall be reduced to zero
cents per gallon.
``(2) Rates of tax.--The rates of tax referred to in this
paragraph are the rates of tax otherwise applicable under--
``(A) clauses (i) and (iii) of subsection (a)(2)(A)
(relating to gasoline, diesel fuel, and kerosene),
determined after application of subsection (a)(2)(B)
and without regard to subsection (a)(2)(C), and
``(B) paragraph (1) of section 4041(a) (relating to
diesel fuel and kerosene) with respect to fuel sold for
use or used in a diesel-powered highway vehicle.
``(3) Suspension period.--For purposes of this subsection,
the term `suspension period' means the 90-day period beginning
on the day after the date of the enactment of this subsection.
``(4) Maintenance of trust fund deposits.--In determining
the amounts to be appropriated to the Highway Trust Fund under
section 9503 and to the Leaking Underground Storage Tank Trust
Fund under section 9508, an amount equal to the reduction in
revenues to the Treasury by reason of this subsection shall be
treated as taxes received in the Treasury under this section or
section 4041.''.
(2) Effective date.--The amendment made by this subsection
shall take effect on the date of the enactment of this Act.
(b) Floor Stock Refunds.--
(1) In general.--If--
(A) before the tax suspension date, tax has been
imposed under section 4081 of the Internal Revenue Code
of 1986 on any highway motor fuel, and
(B) on such date such fuel is held by a dealer and
has not been used and is intended for sale,
there shall be credited or refunded (without interest) to the
person who paid such tax (hereafter in this subsection referred
to as the ``taxpayer'') an amount equal to the excess of the
tax paid by the taxpayer over the tax which would be imposed on
such fuel had the taxable event occurred on such date.
(2) Time for filing claims.--No credit or refund shall be
allowed or made under this subsection unless--
(A) claim therefor is filed with the Secretary of
the Treasury before the date which is 6 months after
the tax suspension date based on a request submitted to
the taxpayer before the date which is 3 months after
the tax suspension date by the dealer who held the
highway motor fuel on such date, and
(B) the taxpayer has repaid or agreed to repay the
amount so claimed to such dealer or has obtained the
written consent of such dealer to the allowance of the
credit or the making of the refund.
(3) Exception for fuel held in retail stocks.--No credit or
refund shall be allowed under this subsection with respect to
any highway motor fuel in retail stocks held at the place where
intended to be sold at retail.
(4) Definitions.--For purposes of this subsection--
(A) Tax suspension date.--The term ``tax suspension
date'' means the first day of the suspension period in
effect under section 4081(f) of the Internal Revenue
Code of 1986 (as added by subsection (a) of this
section).
(B) Highway motor fuel.--The term ``highway motor
fuel'' has the meaning given such term for purposes of
subsection (c).
(C) Other terms.--The terms ``dealer'' and ``held
by a dealer'' have the respective meanings given to
such terms by section 6412 of such Code.
(5) Certain rules to apply.--Rules similar to the rules of
subsections (b) and (c) of section 6412 of such Code shall
apply for purposes of this subsection.
(c) Floor Stocks Tax.--
(1) Imposition of tax.--In the case of any highway motor
fuel which is held on the tax restoration date by any person,
there is hereby imposed a floor stocks tax equal to the excess
of the tax which would be imposed on such fuel had the taxable
event occurred on such date over the tax (if any) previously
paid (and not credited or refunded) on such fuel.
(2) Liability for tax and method of payment.--
(A) Liability for tax.--The person holding highway
motor fuel on the tax restoration date to which the tax
imposed by paragraph (1) applies shall be liable for
such tax.
(B) Method of payment.--The tax imposed by
paragraph (1) shall be paid in such manner as the
Secretary shall prescribe.
(C) Time for payment.--The tax imposed by paragraph
(1) shall be paid on or before the 45th day after the
tax restoration date.
(3) Definitions.--For purposes of this subsection--
(A) Tax restoration date.--The term ``tax
restoration date'' means the first day after the
suspension period (as defined in section 4081(f) of the
Internal Revenue Code of 1986).
(B) Highway motor fuel.--The term ``highway motor
fuel'' means any liquid on which tax would have been
imposed under section 4081 of the Internal Revenue Code
of 1986 during the suspension period in effect under
section 4081(f) of such Code but for the amendments
made by subsection (a).
(C) Held by a person.--A highway motor fuel shall
be considered as held by a person if title thereto has
passed to such person (whether or not delivery to the
person has been made).
(D) Secretary.--The term ``Secretary'' means the
Secretary of the Treasury or the Secretary's delegate.
(4) Exception for exempt uses.--The tax imposed by
paragraph (1) shall not apply to any highway motor fuel held by
any person exclusively for any use to the extent a credit or
refund of the tax is allowable for such use.
(5) Exception for certain amounts of fuel.--
(A) In general.--No tax shall be imposed by
paragraph (1) on any highway motor fuel held on the tax
restoration date by any person if the aggregate amount
of such highway motor fuel held by such person on such
date does not exceed 2,000 gallons. The preceding
sentence shall apply only if such person submits to the
Secretary (at the time and in the manner required by
the Secretary) such information as the Secretary shall
require for purposes of this subparagraph.
(B) Exempt fuel.--For purposes of subparagraph (A),
there shall not be taken into account any highway motor
fuel held by any person which is exempt from the tax
imposed by paragraph (1) by reason of paragraph (4).
(C) Controlled groups.--For purposes of this
subsection--
(i) Corporations.--
(I) In general.--All persons
treated as a controlled group shall be
treated as 1 person.
(II) Controlled group.--The term
``controlled group'' has the meaning
given to such term by subsection (a) of
section 1563 of such Code; except that
for such purposes the phrase ``more
than 50 percent'' shall be substituted
for the phrase ``at least 80 percent''
each place it appears in such
subsection.
(ii) Nonincorporated persons under common
control.--Under regulations prescribed by the
Secretary, principles similar to the principles
of subparagraph (A) shall apply to a group of
persons under common control if 1 or more of
such persons is not a corporation.
(6) Other laws applicable.--All provisions of law,
including penalties, applicable with respect to the taxes
imposed by section 4081of such Code shall, insofar as
applicable and not inconsistent with the provisions of this
subsection, apply with respect to the floor stock taxes imposed
by paragraph (1) to the same extent as if such taxes were
imposed by such section.
SEC. 2. OIL AND GAS LEASING PROGRAM.
(a) Definitions.--In this section:
(1) Coastal plain.--The term ``Coastal Plain'' means the
area identified as the Coastal Plain on the map prepared by the
United States Geological Survey, entitled ``Arctic National
Wildlife Refuge 1002 Coastal Plain Area'', dated September
2005, and on file with the United States Geological Survey.
(2) Secretary.--The term ``Secretary'' means the Secretary
of the Interior, acting through the Bureau of Land Management.
(b) Program.--
(1) In general.--Congress--
(A) authorizes the leasing, development,
production, and transportation of oil and gas in and
from the Coastal Plain; and
(B) directs the Secretary to take such actions as
are necessary to--
(i) establish and implement an
environmentally sound competitive oil and gas
leasing program to carry out the activities
authorized under subparagraph (A); and
(ii) conduct 2 lease sales before October
1, 2010.
(2) Administration.--The Secretary shall administer this
section through regulations, lease terms, conditions,
restrictions, prohibitions, stipulations, and other provisions
that ensure the oil and gas exploration, development,
production, and transportation activities on the Coastal Plain
are carried out in a manner that will ensure the receipt of
fair market value by the public for the mineral resources to be
leased.
(c) 2 Lease Sales Before Fiscal Year 2011.--
(1) In general.--In order to enable the Secretary to hold 2
lease sales before October 1, 2010, this subsection shall apply
with respect to the oil and gas leasing program established by
the Secretary pursuant to this section.
(2) Purposes.--For purposes of the National Wildlife Refuge
System Administration Act of 1966 (16 U.S.C. 668dd et seq.) and
amendments made by that Act, the oil and gas leasing program
and activities authorized by this section in the Coastal Plain
are deemed to be compatible with the purposes for which the
Arctic National Wildlife Refuge was established, and no further
findings or decisions are required to implement this
determination of compatibility.
(3) Prelease activities.--The Final Legislative
Environmental Impact Statement on the Coastal Plain dated April
1987 and prepared pursuant to section 1002 of the Alaska
National Interest Lands Conservation Act (16 U.S.C. 3142) and
section 102(2)(C) of the National Environmental Policy Act of
1969 (42 U.S.C. 4332(2)(C)) is deemed to satisfy the
requirements under the National Environmental Policy Act of
1969 (42 U.S.C. 4321 et seq.) that apply with respect to
prelease activities, including actions authorized to be taken
by the Secretary to develop and promulgate regulations for the
establishment of the leasing program authorized by this section
before the conduct of the first lease sale.
(4) Preferred action.--
(A) Nonleasing alternatives.--With respect to any
environmental impact statement prepared by the
Secretary under the National Environmental Policy Act
of 1969 (42 U.S.C. 4321 et seq.) with respect to any
lease sale conducted under the leasing program
authorized by this section, the Secretary is not
required to identify nonleasing alternative courses of
action or to analyze the environmental effects of those
courses of action.
(B) Leasing alternatives.--The Secretary shall only
identify a preferred action for leasing and a single
leasing alternative, and analyze the environmental
effects and potential mitigation measures for the
preferred action and leasing alternative.
(C) Deadline.--The identification and related
analyses required by subparagraph (B) shall be
completed within 18 months after the date of enactment
of this Act.
(D) Public comments.--The Secretary shall only
consider public comments that are filed within 30 days
after publication of an environmental analysis.
(E) Compliance.--Compliance with this paragraph
satisfies all requirements of section 102(2)(C) of the
National Environmental Policy Act of 1969 (42 U.S.C.
4332(2)(C)) for the analysis and consideration of the
environmental effects of proposed leasing under this
section.
(5) Expedited judicial review.--
(A) Venue; deadline.--Any complaint seeking
judicial review of this section or any action of the
Secretary under this section shall be filed in the
United States Court of Appeals for the District of
Columbia--
(i) within the 90-day period beginning on
the date of the action being challenged; or
(ii) in the case of a complaint based
solely on grounds arising after that period,
within 90 days after the complainant knew or
reasonably should have known of the grounds for
the complaint.
(B) Scope.--Judicial review of a decision of the
Secretary to conduct a lease sale under this section
(including the environmental analysis of the decision)
shall be--
(i) limited to whether the Secretary has
complied with this section; and
(ii) based on the administrative record of
that decision.
(d) Rights-of-Way.--For purposes of section 1102(4)(A) of the
Alaska National Interest Lands Conservation Act (16 U.S.C. 3162(4)(A)),
any rights-of-way or easements across the Coastal Plain for the
exploration, development, production, or transportation of oil and gas
shall be considered to be established incident to the management of the
Coastal Plain under this section.
(e) Maximum Surface Acreage.--In administering this section, the
Secretary shall ensure that the maximum quantity of surface acreage
covered by production and support facilities (including airstrips and
any area covered by gravel berms or piers for support of pipelines)
does not exceed 2,000 acres on the Coastal Plain.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Executive Comment Requested from Interior.
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