109TH CONGRESS 
1ST SESSION H. R. 4420 
To repeal tax subsidies enacted by the Energy Policy Act of 2005 for oil 
and gas, to repeal certain other oil and gas subsidies in the Internal 
Revenue Code of 1986, and to use the proceeds to carry out the Low- 
Income Home Energy Assistance Act of 1981 and to provide weatheriza-
tion assistance. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 18, 2005 
Mr. SANDERS (for himself and Mr. KUCINICH) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committees on Energy and Commerce, Education and the 
Workforce, and Budget, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall with-
in the jurisdiction of the committee concerned 
A BILL 
To repeal tax subsidies enacted by the Energy Policy Act 
of 2005 for oil and gas, to repeal certain other oil 
and gas subsidies in the Internal Revenue Code of 1986, 
and to use the proceeds to carry out the Low-Income 
Home Energy Assistance Act of 1981 and to provide 
weatherization assistance. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. REPEAL OF TAX SUBSIDIES FOR THE OIL AND 
GAS INDUSTRY. 
(a) REPEAL OF CERTAIN OIL AND GAS PROVISIONS 
ENACTED BY THE ENERGY POLICY ACT OF 2005.— 
(1) IN
GENERAL.—The following provisions, 
and amendments made by such provisions, of the 
Energy Policy Act of 2005 are hereby repealed: 
(A) Section 1323 (relating to temporary 
expensing for equipment used in refining of liq-
uid fuels). 
(B) Section 1329 (relating to amortization 
of geological and geophysical expenditures). 
(2) ADMINISTRATION OF INTERNAL REVENUE 
CODE OF 1986.—The Internal Revenue Code of 1986 
shall be applied and administered as if the provi-
sions, and amendments, specified in paragraph (1) 
had never been enacted. 
(b) REPEAL OF ENHANCED OIL RECOVERY CRED-
IT.—Section 43 (relating to enhanced oil recovery credit) 
is amended by adding at the end the following new sub-
section: 
‘‘(f) TERMINATION.—This section shall not apply to 
taxable years beginning after the date of enactment of this 
subsection.’’. 
(c) REPEAL OF CREDIT FOR PRODUCTION OF LOW 
SULFUR DIESEL FUEL.—Section 45H (relating to credit
for production of low sulfur diesel fuel) is amended by 
adding at the end the following new subsection: 
‘‘(h) TERMINATION.—This section shall not apply to 
taxable years beginning after the date of enactment of this 
subsection.’’. 
(d) REPEAL
OF CREDIT
FOR PRODUCING FUEL 
FROM
A NONCONVENTIONAL SOURCE.—Subpart D of 
part IV of subchapter A of chapter 1 of such Code is 
amended by striking section 45K (relating to credit for 
producing fuel from a nonconventional source). 
(e) REPEAL OF DEDUCTION FOR CAPITAL COSTS IN-
CURRED IN COMPLYING WITH ENVIRONMENTAL PROTEC-
TION AGENCY SULFUR REGULATIONS.—Section 179B 
(relating to deduction for capital costs incurred in com-
plying with Environmental Protection Agency sulfur regu-
lations) is amended by adding at the end the following 
new subsection: 
‘‘(f) TERMINATION.—This section shall not apply to 
taxable years beginning after the date of enactment of this 
subsection.’’. 
(f) REPEAL OF CERTAIN INTANGIBLE DRILLING AND 
DEVELOPMENT COSTS.—Subsection (c) of section 263 of 
such Code (relating to intangible drilling and development 
costs in the case of oil and gas wells and geothermal wells) 
is amended by adding at the end the following new sen-
tence: ‘‘This subsection shall not apply to costs incurred 
in the case of oil and gas wells after the date of enactment 
of this sentence.’’. 
(g) REPEAL
OF CERTAIN OIL
AND GAS PROVI-
SIONS.— 
(1) IN GENERAL.—Part I of subchapter I of 
chapter 1 of such Code (relating to deductions) is 
amended by adding at the end the following new sec-
tion: 
‘‘SEC. 618. OIL AND GAS LIMITATION. 
‘‘This part shall not apply with respect to any ex-
penditure relating to any oil or gas well paid or incurred 
after the date of enactment of this section.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part I of subchapter I of chapter 1 of such 
Code is amended by adding at the end the following 
new item: 
‘‘Sec. 618. Oil and gas limitation.’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of enactment of 
this section. 
SEC. 2. LIHEAP. 
(a) AVAILABILITY
OF FUNDS.—There are appro-
priated to the Secretary of Health and Human Services 
for allotment under section 2604(e) of the Low-Income 
Home Energy Assistance Act of 1981 (42 U.S.C. 8623(e))
$15,000,000,000 for fiscal year 2006, to remain available 
through 2015. 
(b) EMERGENCY DESIGNATION.—Amounts appro-
priated under subsection (a) are designated as an emer-
gency requirement pursuant to section 402 of H. Con. 
Res. 95 (109th Congress), the concurrent resolution on 
the budget for fiscal year 2006, or the equivalent section 
contained in concurrent resolutions on the budget for each 
subsequent fiscal year. 
SEC. 3. WEATHERIZATION ASSISTANCE. 
(a) AVAILABILITY
OF FUNDS.—There are appro-
priated to the Secretary of Energy for carrying out part 
A of title IV of the Energy Conservation and Production 
Act (42 U.S.C. 6861 et seq.) $7,380,000,000 for fiscal 
year 2006, to remain available through 2015. 
(b) EMERGENCY DESIGNATION.—Amounts appro-
priated under subsection (a) are designated as an emer-
gency requirement pursuant to section 402 of H. Con. 
Res. 95 (109th Congress), the concurrent resolution on 
the budget for fiscal year 2006, or the equivalent section 
contained in concurrent resolutions on the budget for each 
subsequent fiscal year. 
Æ