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U.S. Department of Energy
Office of Scientific and Technical Information

S. 771: Oil spill Bill. Introduced in the Senate of the United States, One Hundred First Congress, First Session, April 13, 1989

Book ·
OSTI ID:5340164
Senate bill 771 would amend the Internal Revenue Code of 1986 to disallow deductions for costs in connection with oil and hazardous substances cleanup unless the requirements of all applicable Federal laws concerning such cleanup are met. This act is effective for all discharges occurring after March 23, 1989, in taxable years after that date. The purpose of this act is to establish that the public should not pay for discharges; that those injured economically by the discharges be fully compensated; that all ecological damages be mitigated to maintain the integrity and productivity of these ecosystems; that persons paying for cleanup and compensation receive Federal tax deductions only if their cleanup meets Federal standards; that revenues accruing to the treasury from deductions due to inadequate cleanup be dedicated to the Clean Water Act Fund or Superfund; and that responsible agencies report to Congress yearly on cleanup costs and revenues.
OSTI ID:
5340164
Country of Publication:
United States
Language:
English