SEC. 2. DENIAL OF CERTAIN TAX BENEFITS TO OFFENDING 
OIL POLLUTERS. 
(a) IN GENERAL.—Subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new part: 
‘‘PART XII—DENIAL OF CERTAIN TAX BENEFITS 
TO OFFENDING OIL POLLUTERS 
‘‘Sec. 293. Denial of certain tax benefits to offending oil polluters. 
‘‘SEC. 293. DENIAL OF CERTAIN TAX BENEFITS TO OFFEND-
ING 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’ means— 
‘‘(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 Pol-
lution Act of 1990 (33 U.S.C. 2702)) unless— 
‘‘(A) the person has met all of its obliga-
tions 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 
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connection with activities in the oil industry (in-
cluding exploration, development, production, 
transportation by pipeline, and refining)— 
‘‘(i) was not found to have committed 
willful or repeated violations under the Oc-
cupational 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))) at a rate that is 
higher than five times the rate determined 
by the Secretary, in consultation with the 
Secretary of the Interior, to be the oil in-
dustry average for such violations for such 
period, 
‘‘(ii) was not convicted of a criminal 
violation for death or serious bodily injury, 
‘‘(iii) did not have more than 10 fa-
talities at its exploration, development, and 
production facilities and refineries as a re-
sult 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 oth-
erwise required to pay, civil penalties and 
criminal fines for violations the person was 
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found to have committed under the Fed-
eral Water Pollution Control Act (33 
U.S.C. 1251 et seq.) (including State pro-
grams approved under sections 402 and 
404 of such Act (33 U.S.C. 1342 and 
1344)) in a total amount that is equal to 
more than $10,000,000, and 
‘‘(v) was not assessed, did not enter 
into an agreement to pay, and was not oth-
erwise 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.) (includ-
ing State plans approved under section 
110 of such Act (42 U.S.C. 7410)) in a 
total amount that is equal to more than 
$10,000,000, and 
‘‘(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’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2009. 
Æ 
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