Offending Oil Polluters Act of 2013

To amend the Internal Revenue Code of 1986 to deny certain tax benefits to persons responsible for an oil spill if such person commits certain additional violations. 1. Short title This Act may be cited as the Offending Oil Polluters Act of 2013 2. Denial of certain tax benefits to offending oil polluters (a) In general Subchapter B of chapter 1 XII Denial of certain tax benefits to offending oil polluters Sec. 293. Denial of certain tax benefits to offending oil polluters. 293. Denial of certain tax benefits to offending oil polluters (a) In general In the case of an offending oil polluter, no deduction or credit shall be allowed under this chapter with respect to any amount paid or incurred in connection with a discharge of oil referred to in subsection (b)(1). (b) Offending oil polluter For purposes of this section, the term offending oil polluter (1) any person that is a responsible party for a vessel or a facility from which oil is discharged (within the meaning of section 1002 of the Oil Pollution Act of 1990 ( 33 U.S.C. 2702 (A) the person has met all of its obligations under such Act to provide compensation for covered removal costs and damages, and (B) during the 7-year period ending on the first date of such discharge, the person, in connection with activities in the oil industry (including exploration, development, production, transportation by pipeline, and refining)— (i) was not found to have committed willful or repeated violations under the Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.) (including State plans approved under section 18(c) of such Act ( 29 U.S.C. 667(c) (ii) was not convicted of a criminal violation for death or serious bodily injury, (iii) did not have more than 10 fatalities at its exploration, development, and production facilities and refineries as a result of violations of Federal or State health, safety, or environmental laws, (iv) was not assessed, did not enter into an agreement to pay, and was not otherwise required to pay, civil penalties and criminal fines for violations the person was found to have committed under the Federal Water Pollution Control Act ( 33 U.S.C. 1251 et seq. (v) was not assessed, did not enter into an agreement to pay, and was not otherwise required to pay, civil penalties and criminal fines for violations the person was found to have committed under the Clean Air Act ( 42 U.S.C. 7401 et seq. 42 U.S.C. 7410 (2) any person who is a member of the same expanded affiliated group (as defined in section 1471(e)(2)) as a person described in paragraph (1). . (b) Clerical amendment The table of parts for subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Part XII. Denial of certain tax benefits to offending oil polluters . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred after December 31, 2012.

Summary: Offending Oil Polluters Act of 2013 - Amends the Internal Revenue Code to deny all income tax credits and deductions to an offending oil polluter. Defines "offending oil polluter" to mean any person responsible for a vessel or a facility from which oil is discharged, unless such person: (1) has met all obligations under the Oil Pollution Act of 1990 to provide compensation for covered removal costs and damages; (2) was not found during the seven-year period after the first oil discharge to have committed willful or repeated violations under the Occupational Safety and Health Act of 1970; (3) was not convicted of a criminal violation for death or serious bodily injury; (4) did not have more than 10 fatalities at its facilities or refineries resulting from violations of federal or state health, safety, or environmental laws; and (5) was not required to pay fines of more than $10 million for violations of the Federal Water Pollution Control Act (commonly known as the Clean Water Act) or the Clean Air Act.