End Subsidies for Fossil Fuel Advertising Act
This bill denies a tax deduction for the marketing, travel, promotion, and other related expenses incurred by any person involved in the manufacturing, production, extraction, refining, transportation, distribution, or marketing of any fossil fuel.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8737 Introduced in House (IH)]
<DOC>
117th CONGRESS
2d Session
H. R. 8737
To amend the Internal Revenue Code of 1986 to deny deductions for
marketing related to the extraction, distribution, or consumption of
fossil fuels.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
August 19, 2022
Ms. Porter (for herself and Mr. Grijalva) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to deny deductions for
marketing related to the extraction, distribution, or consumption of
fossil fuels.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``End Subsidies for Fossil Fuel
Advertising Act''.
SEC. 2. DENIAL OF DEDUCTION FOR MARKETING RELATED TO EXTRACTION,
DISTRIBUTION, OR CONSUMPTION OF FOSSIL FUELS.
(a) In General.--Part IX of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 280I. MARKETING RELATED TO EXTRACTION, DISTRIBUTION, OR
CONSUMPTION OF FOSSIL FUELS.
``(a) In General.--In the case of any covered person, no deduction
shall be allowed under this chapter with respect to any amount paid or
incurred for any of the following if such amount is so paid or incurred
for purposes of promoting extraction, exploration, or consumption of
fossil fuels or for the purposes of promoting the covered person or a
trade or business of the covered person (or any activity described in
subsection (b) with respect to any fossil fuel):
``(1) Marketing expenses.
``(2) Travel expenses (including meals and lodging).
``(3) Goods or services of a type generally considered to
constitute entertainment, amusement, or recreation, or the use
of a facility in connection with providing such goods and
services.
``(4) Gifts.
``(5) Other promotion expenses.
``(6) Any other development, production or placement
(including any form of transmission, broadcast, publication,
display, or distribution) of any communication to the general
public (or portions thereof) which is intended to promote the
covered person or a trade or business of the covered person (or
any service, facility, or product provided pursuant to such
trade or business).
``(b) Covered Person.--For purposes of this section, the term
`covered person' means--
``(1) any person involved in the manufacturing, production,
extraction, refining, transportation, distribution, or
marketing of any fossil fuel, including any person involved
in--
``(A) providing support activities for the
production or extraction of fossil fuels, or
``(B) the sale (whether wholesale or retail) of
fossil fuels, and
``(2) any person involved in electric power generation,
transmission, or distribution (with respect to electricity
generated from any fossil fuel).
``(c) Marketing.--For purposes of this section, the term
`marketing' means any advertising or marketing technique, including--
``(1) any sponsorship, endorsement, or product placement,
``(2) any promotional items or loyalty programs,
``(3) any licensing, cobranding, or cross-promotions,
``(4) in-school advertising including corporate-branded
materials, corporate incentive programs, fundraisers, signs,
scoreboards, posters, in-school TV and radio, corporate
sponsorships, curriculum development, sponsored educational
materials, and market research activities, and
``(5) sponsorship of events, competitions, conferences, and
contests.
``(d) Fossil Fuel.--For purposes of this section, the term `fossil
fuel' means coal, petroleum, natural gas, natural gas liquids, or any
derivative or byproduct of coal, petroleum, natural gas, or natural gas
liquids that can be used for energy or energy applications.
``(e) Derivative.--For purposes of this section, the term
`derivative' means gasoline, diesel fuel, jet fuel, home heating oil,
natural gas, blue hydrogen, or any other product derived from the
refining or production of fossil fuels for the purposes of energy
production or support for energy production or energy generation.
``(f) Regulations.--Not later than 1 year after the date of the
enactment of this section, the Secretary, after consultation with the
Chair of the Federal Trade Commission, the Administrator of the
Environmental Protection Agency, the Secretary of Energy, and the
Secretary of the Interior, shall issue such regulations or other
guidance as may be necessary or appropriate to carry out the purposes
of this section.''.
(b) Clerical Amendment.--The table of sections for part IX of
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new item:
``Sec. 280I. Marketing related to extraction, distribution, or
consumption of fossil fuels.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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