I 

111TH CONGRESS 

1ST SESSION H. R. 53 

To amend the Internal Revenue Code of 1986 to deny refinery expensing 

to owners of refineries that are permitted to increase the discharge 

of pollutants into the Great Lakes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 6, 2009 

Mr. KIRK (for himself, Mr. ROSKAM, Mr. HINCHEY, and Mr. KUCINICH) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to deny refinery expensing to owners of refineries that are permitted 

to increase the discharge of pollutants into the Great 

Lakes. 

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 ‘‘Bad Polluters Act of 

5 2009’’. 


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1 SEC. 2. DENIAL OF REFINERY EXPENSING IN THE CASE OF 

2 PERMITS ALLOWING INCREASED POLLUTION 

3 INTO THE GREAT LAKES. 

4 (a) IN GENERAL.—Section 179C of the Internal Rev5 enue Code of 1986 (relating to election to expense certain 

6 refineries) is amended by adding at the end the following 

7 new subsection: 

8 ‘‘(i) DENIAL OF EXPENSING IN CASES OF IN9 CREASED GREAT LAKES POLLUTION.— 

10 ‘‘(1) IN GENERAL.—Subsection (a) shall not 

11 apply to any taxpayer for any taxable year if such 

12 taxpayer— 

13 ‘‘(A) is a Great Lakes polluter for such 

14 taxable year, or 

15 ‘‘(B) is related to any taxpayer who is a 

16 Great Lakes polluter for the taxable year of 

17 such polluter which ends in or with such taxable 

18 year of the taxpayer. 

19 ‘‘(2) GREAT LAKES POLLUTER.—For purposes 

20 of this subsection, the term ‘Great Lakes polluter’ 

21 means any person for any taxable year if such per22 son owns, directly or indirectly, any portion of a re23 finery which is covered by a National Pollutant Dis24 charge Elimination System permit issued by the En25 vironmental Protection Agency (or an equivalent 

26 permit issued by a State) which permits such refinVerDate Nov 24 2008 06:04 Jan 08, 2009 Jkt 079200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H53.IH H53

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1 ery, for any period which is part of such taxable 

2 year, to discharge any pollutant into the Great 

3 Lakes in a quantity which (when expressed as an 

4 annual limitation) exceeds the quantity (if any) of 

5 such pollutant which was permitted to be discharged 

6 into the Great Lakes from such refinery for calendar 

7 year 2006 under any National Pollutant Discharge 

8 Elimination System permit (or equivalent permit). 

9 ‘‘(3) RELATED PERSONS.—For purposes of this 

10 subsection, a person shall be treated as related to 

11 another person if such persons are treated as a sin12 gle employer under subsection (a) or (b) of section 

13 52 or subsection (m) or (o) of section 414. 

14 ‘‘(4) SPECIAL RULE FOR NEW REFINERIES.—In 

15 the case of any refinery originally placed in service 

16 after December 31, 2005— 

17 ‘‘(A) paragraph (2) shall be applied by 

18 substituting ‘the 1-year period beginning with 

19 the date that such refinery was originally placed 

20 in service’ for ‘calendar year 2006’, and 

21 ‘‘(B) such refinery shall not be taken into 

22 account under this subsection with respect to 

23 any taxable year beginning before the end of 

24 such 1-year period.’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years ending after the 

3 date of the enactment of this Act. 

Æ 


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