I 

112TH CONGRESS 

2D SESSION H. R. 3807 

To provide for funding of the Low-Income Home Energy Assistance Program 

(LIHEAP) with a dedicated revenue source consisting of a tax on offshore oil production. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 23, 2012 

Mr. MURPHY of Connecticut introduced the following bill; which was referred 

to the Committee on Ways and Means, and in addition to the Committees 

on Energy and Commerce and Education and the Workforce, for a period 

to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee 

concerned 

A BILL 

To provide for funding of the Low-Income Home Energy 

Assistance Program (LIHEAP) with a dedicated revenue 

source consisting of a tax on offshore oil production. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Guaranteed Energy 

5 Assistance Act of 2011’’. 


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1 SEC. 2. TAX ON OFFSHORE OIL PRODUCTION DEDICATED 

2 TO FUNDING OF LOW-INCOME HOME ENERGY 

3 ASSISTANCE PROGRAM. 

4 (a) TAX ON OFFSHORE OIL PRODUCTION.—Part III 

5 of subchapter A of chapter 32 of the Internal Revenue 

6 Code of 1986 is amended by adding at the end the fol7 lowing new subpart: 

8 ‘‘Subpart C—Offshore Oil Production 

‘‘Sec. 4111. Offshore oil production. 

9 ‘‘SEC. 4111. OFFSHORE OIL PRODUCTION. 

10 ‘‘(a) IN GENERAL.—There is hereby imposed a tax 

11 of the applicable amount per barrel of oil extracted pursu12 ant to— 

13 ‘‘(1) any lease of Federal onshore lands under 

14 the Mineral Leasing Act (30 U.S.C. 181 et seq.), the 

15 Mineral Leasing Act for Acquired Lands (30 U.S.C. 

16 351 et seq.), or any other Federal law, or 

17 ‘‘(2) any lease under the Outer Continental 

18 Shelf Lands Act (43 U.S.C. 1331 et seq.). 

19 ‘‘(b) APPLICABLE AMOUNT.— 

20 ‘‘(1) IN GENERAL.—For purposes of this sec21 tion, the ‘applicable amount’ means, with respect to 

22 any barrel of oil extracted during a fiscal year, the 

23 lesser of— 

24 ‘‘(A) 50 cents, or 


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1 ‘‘(B) such amount as the Secretary esti2 mates would result in an aggregate revenue to 

3 the Treasury under this section for such fiscal 

4 year equal to the excess of— 

5 ‘‘(i) $5,100,000,000, over 

6 ‘‘(ii) the amount appropriated for 

7 such fiscal year for providing assistance 

8 under the Low-Income Home Energy As9 sistance Act of 1981 (42 U.S.C. 8621 et 

10 seq.). 

11 ‘‘(2) DETERMINATION OF APPLICABLE

12 AMOUNT.— 

13 ‘‘(A) IN GENERAL.—The applicable 

14 amount shall be determined under paragraph 

15 (1) for a fiscal year only if amounts are pro16 vided for assistance under such Act in a general 

17 appropriations bill for such fiscal year and such 

18 bill is enacted before the beginning of such fis19 cal year. If such a bill is not so enacted, then 

20 the applicable amount shall be— 

21 ‘‘(i) in the case of the first fiscal year 

22 beginning after the date of the enactment 

23 of this section, 50 cents, and 


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1 ‘‘(ii) in the case of any subsequent fis2 cal year, the amount determined for the 

3 preceding fiscal year. 

4 ‘‘(B) ROUNDING.—Any amount determined 

5 under this subsection which is not a multiple of 

6 1 cent shall be rounded to the nearest whole 

7 cent. 

8 ‘‘(c) BY WHOM PAID.—The tax imposed under sub9 section (a) with respect to any oil shall be paid by the 

10 holder of the lease pursuant to which such oil is ex11 tracted.’’. 

12 (b) REVENUES FROM TAX ON OFFSHORE OIL PRO13 DUCTION DEDICATED TO LIHEAP FUNDING.—Sub14 chapter A of chapter 98 of such Code is amended by add15 ing at the end the following new section: 

16 ‘‘SEC. 9512. LIHEAP TRUST FUND. 

17 ‘‘(a) CREATION OF TRUST FUND.—There is estab18 lished in the Treasury of the United States a trust fund 

19 to be known as the ‘LIHEAP Trust Fund’, consisting of 

20 such amounts as may be appropriated or credited to such 

21 fund as provided in this section or section 9602(b). 

22 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here23 by appropriated to the LIHEAP Trust Fund amounts 

24 equivalent to the taxes received in the Treasury under sec25 tion 4111. 


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1 ‘‘(c) EXPENDITURES.—Amounts in the LIHEAP 

2 Trust Fund shall be available, as provided in appropria3 tion Acts, only for the purpose of providing assistance 

4 under the Low-Income Home Energy Assistance Act of 

5 1981 (42 U.S.C. 8621 et seq.) in an amount not to exceed 

6 $5,100,000,000 for each fiscal year.’’. 

7 (c) CLERICAL AMENDMENTS.— 

8 (1) The table of subparts for part III of sub9 chapter A of chapter 32 of such Code is amended by 

10 adding at the end the following new item: 

‘‘SUBPART C. OFFSHORE OIL PRODUCTION.’’. 

11 (2) The table of sections for subchapter A of 

12 chapter 98 of such Code is amended by adding at 

13 the end the following new item: 

‘‘Sec. 9512. LIHEAP Trust Fund.’’. 

14 (d) EFFECTIVE DATES.— 

15 (1) TAX ON OFFSHORE OIL PRODUCTION.—The 

16 amendments made by subsections (a) and (c)(1) 

17 shall apply to oil extracted in fiscal years beginning 

18 after the date of the enactment of this Act. 

19 (2) LIHEAP TRUST FUND.—The amendments 

20 made by subsections (b) and (c)(2) shall take effect 

21 on the date of the enactment of this Act. 

Æ 


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