US HB4231 | 2011-2012 | 112th Congress

Status

Sponsorship: Partisan Bill (Democrat 18)
Status: Introduced on March 21 2012 - 25% progression, died in committee
Action: 2012-03-21 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Summary

Gas Rebate Act of 2012 - Amends the Internal Revenue Code to repeal certain tax incentives for oil and gas companies, including: (1) the tax credit for enhanced oil recovery, (2) the tax credit for producing oil and gas from marginal wells, (3) the expensing allowance for intangible drilling and development costs, (4) the tax deduction for tertiary injectant expenses, (5) the exception to passive loss limitations for working interests in oil and gas properties, and (6) percentage depletion for oil and gas wells. Denies a tax deduction for income attributable to the domestic production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof. Extends to seven years the required amortization period for geological and geophysical expenditures. Allows registered motor vehicle owners a rebate against income tax based on their share of revenues saved from the repeal of the tax incentives for oil and gas companies by this Act.

Tracking Information

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Title

Gas Rebate Act of 2012

Sponsors


History

DateChamberAction
2012-03-21HouseReferred to the House Committee on Ways and Means.

Same As/Similar To

HB1959 (Related) 2011-09-08 - Referred to the Subcommittee on Higher Education and Workforce Training.

Subjects


US Congress State Sources


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