I 
117TH CONGRESS 
2D SESSION 
H. R. 8737 
To amend the Internal Revenue Code of 1986 to deny deductions for mar-
keting related to the extraction, distribution, or consumption of fossil 
fuels. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 19, 2022 
Ms. PORTER (for herself and Mr. GRIJALVA) 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 deduc-
tions for marketing related to the extraction, distribution, 
or consumption of fossil fuels. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘End Subsidies for Fos-
sil Fuel Advertising Act’’. 
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SEC. 2. DENIAL OF DEDUCTION FOR MARKETING RELATED 
TO EXTRACTION, DISTRIBUTION, OR CON-
SUMPTION OF FOSSIL FUELS. 
(a) IN GENERAL.—Part IX of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new section: 
‘‘SEC. 280I. MARKETING RELATED TO EXTRACTION, DIS-
TRIBUTION, OR CONSUMPTION OF FOSSIL 
FUELS. 
‘‘(a) IN GENERAL.—In the case of any covered per-
son, no deduction shall be allowed under this chapter with 
respect to any amount paid or incurred for any of the fol-
lowing if such amount is so paid or incurred for purposes 
of promoting extraction, exploration, or consumption of 
fossil fuels or for the purposes of promoting the covered 
person or a trade or business of the covered person (or 
any activity described in subsection (b) with respect to any 
fossil fuel): 
‘‘(1) Marketing expenses. 
‘‘(2) Travel expenses (including meals and lodg-
ing). 
‘‘(3) Goods or services of a type generally con-
sidered to constitute entertainment, amusement, or 
recreation, or the use of a facility in connection with 
providing such goods and services. 
‘‘(4) Gifts. 
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‘‘(5) Other promotion expenses. 
‘‘(6) Any other development, production or 
placement (including any form of transmission, 
broadcast, publication, display, or distribution) of 
any communication to the general public (or por-
tions thereof) which is intended to promote the cov-
ered person or a trade or business of the covered 
person (or any service, facility, or product provided 
pursuant to such trade or business). 
‘‘(b) COVERED PERSON.—For purposes of this sec-
tion, the term ‘covered person’ means— 
‘‘(1) any person involved in the manufacturing, 
production, extraction, refining, transportation, dis-
tribution, or marketing of any fossil fuel, including 
any person involved in— 
‘‘(A) providing support activities for the 
production or extraction of fossil fuels, or 
‘‘(B) the sale (whether wholesale or retail) 
of fossil fuels, and 
‘‘(2) any person involved in electric power gen-
eration, transmission, or distribution (with respect 
to electricity generated from any fossil fuel). 
‘‘(c) MARKETING.—For purposes of this section, the 
term ‘marketing’ means any advertising or marketing 
technique, including— 
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‘‘(1) any sponsorship, endorsement, or product 
placement, 
‘‘(2) any promotional items or loyalty programs, 
‘‘(3) any licensing, cobranding, or cross-pro-
motions, 
‘‘(4) in-school advertising including corporate- 
branded materials, corporate incentive programs, 
fundraisers, signs, scoreboards, posters, in-school TV 
and radio, corporate sponsorships, curriculum devel-
opment, sponsored educational materials, and mar-
ket research activities, and 
‘‘(5) sponsorship of events, competitions, con-
ferences, and contests. 
‘‘(d) FOSSIL FUEL.—For purposes of this section, 
the term ‘fossil fuel’ means coal, petroleum, natural gas, 
natural gas liquids, or any derivative or byproduct of coal, 
petroleum, natural gas, or natural gas liquids that can be 
used for energy or energy applications. 
‘‘(e) DERIVATIVE.—For purposes of this section, the 
term ‘derivative’ means gasoline, diesel fuel, jet fuel, home 
heating oil, natural gas, blue hydrogen, or any other prod-
uct derived from the refining or production of fossil fuels 
for the purposes of energy production or support for en-
ergy production or energy generation. 
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‘‘(f) REGULATIONS.—Not later than 1 year after the 
date of the enactment of this section, the Secretary, after 
consultation with the Chair of the Federal Trade Commis-
sion, the Administrator of the Environmental Protection 
Agency, the Secretary of Energy, and the Secretary of the 
Interior, shall issue such regulations or other guidance as 
may be necessary or appropriate to carry out the purposes 
of this section.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part IX of subchapter B of chapter 1 of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new item: 
‘‘Sec. 280I. Marketing related to extraction, distribution, or consumption of fos-
sil fuels.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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