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U.S. Department of Energy
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S. 447: A Bill to provide the incentives to encourage production of oil and gas within the United States, and for other purposes. Introduced in the Senate of the United States, One Hundred Fourth Congress, First session

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OSTI ID:625712
This bill proposes incentives to stimulate domestic oil and gas production. The first section of the bill proposes tax credits for marginal and new domestic oil and natural gas production. The second section proposes a number of modifications to percentage depletions. These include: elimination of net income limitation of percentage depletion for oil and gas; all marginal production eligible for percentage depletion; allocation of depletable quantities; percentage depletion rate for marginal production. The third section includes: elections to expense geological and geophysical expenditures; enhanced oil recovery credits; election for optional 5-year writeoff of intangible drilling costs; and allocation of deductions in determining net income.
OSTI ID:
625712
Country of Publication:
United States
Language:
English