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U.S. Department of Energy
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H. R. 295: This Act may be cited as the Petroleum Producers Burden Sharing Act, introduced in the House of Representatives, One Hundred Second Congress, First Session, January 3, 1991

Book ·
OSTI ID:5089099
This bill would amend the Internal Revenue Code of 1986 to impose an excise tax on windfall profits derived from crude oil. The amount of the tax imposed on a barrel of crude oil would be 90 percent of the windfall profit, which is defined as the excess of gross profit over the average gross profit on a barrel sold during the 4-month period ending July 31, 1990. The bill creates a Low Income Energy Support Trust Fund which will be financed with 33 percent of the taxes received from the windfall profits tax.
OSTI ID:
5089099
Country of Publication:
United States
Language:
English