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

S. 2096: Canadian Free Trade Agreement Incentive Equalization Act. Introduced in the Senate of the United States. One Hundredth Congress, Second Session, February 25, 1988

Book ·
OSTI ID:5458566
It is the purpose of S. 2096 to conform the intent of the US-Canada Free Trade Agreement with the realities of the oil and natural gas market place in North America; and to provide parity between tax burdens and exploration and development incentives provided by the US and similar burdens and benefits conferred by Canada. The sections describe provisions for repealing the Windfall Profits Tax, improving tax treatment of geological, geophysical, and surface casing costs, eliminating net income limitation rule, reforming percentage depletion, repealing transfer rule, crediting marginal production, crediting crude oil and natural gas exploration and development, removing intangible drilling costs from the alternative minimum tax, establishing a procedure to implement a plan to decrease imports whenever foreign oil dependence exceeds 50%, and repealing the taxable income test for percentage depletion.
OSTI ID:
5458566
Country of Publication:
United States
Language:
English