‘‘(II) with respect to a partner-
ship, 15 percent or more interest in 
the profits or capital of such partner-
ship, and 
‘‘(III) with respect to an estate 
or trust, 15 percent or more of the 
beneficial interests in such estate or 
trust. 
For purposes of determining a significant 
ownership interest, an interest owned by or 
for a corporation, partnership, trust, or es-
tate shall be considered as owned directly 
both by itself and proportionately by its 
shareholders, partners, or beneficiaries, as 
the case may be.’’. 
(b) EFFECTIVE DATE AND SPECIAL RULE.— 
(1) IN
GENERAL.—The amendment made by 
subsection (a) shall apply to taxable years beginning 
after December 31, 2020. 
(2) CHANGE IN METHOD OF ACCOUNTING.—In 
the case of any taxpayer required by the amendment 
made by this section to change its method of ac-
counting for its first taxable year beginning after the 
date of the enactment of this Act— 
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(A) such change shall be treated as initi-
ated by the taxpayer, 
(B) such change shall be treated as made 
with the consent of the Secretary of the Treas-
ury, and 
(C) the net amount of the adjustments re-
quired to be taken into account by the taxpayer 
under section 481 of the Internal Revenue Code 
of 1986 shall be taken into account ratably over 
a period (not greater than 8 taxable years) be-
ginning with such first taxable year. 
SEC. 11. MODIFICATIONS OF FOREIGN TAX CREDIT RULES 
APPLICABLE TO DUAL CAPACITY TAXPAYERS. 
(a) IN GENERAL.—Section 901 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(n) as subsection (o) and by inserting after subsection (m) 
the following new subsection: 
‘‘(n) SPECIAL RULES RELATING TO DUAL CAPACITY 
TAXPAYERS.— 
‘‘(1) GENERAL
RULE.—Notwithstanding any 
other provision of this chapter, any amount paid or 
accrued by a dual capacity taxpayer to a foreign 
country or possession of the United States for any 
period with respect to combined foreign oil and gas 
income (as defined in section 907(b)(1)) shall not be 
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considered a tax to the extent such amount exceeds 
the amount (determined in accordance with regula-
tions) which would have been required to be paid if 
the taxpayer were not a dual capacity taxpayer. 
‘‘(2) DUAL
CAPACITY
TAXPAYER.—For pur-
poses of this subsection, the term ‘dual capacity tax-
payer’ means, with respect to any foreign country or 
possession of the United States, a person who— 
‘‘(A) is subject to a levy of such country or 
possession, and 
‘‘(B) receives (or will receive) directly or 
indirectly a specific economic benefit (as deter-
mined in accordance with regulations) from 
such country or possession.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to taxes paid or accrued in 
taxable years beginning after December 31, 2020. 
(2) 
CONTRARY
TREATY
OBLIGATIONS 
UPHELD.—The amendments made by this section 
shall not apply to the extent contrary to any treaty 
obligation of the United States. 
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SEC. 12. CLARIFICATION OF TAR SANDS AS CRUDE OIL FOR 
EXCISE TAX PURPOSES. 
(a) IN GENERAL.—Paragraph (1) of section 4612(a) 
of the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(1) CRUDE OIL.—The term ‘crude oil’ includes 
crude oil condensates, natural gasoline, any bitumen 
or bituminous mixture, any oil derived from a bitu-
men or bituminous mixture (including oil derived 
from tar sands), and any oil derived from kerogen- 
bearing sources (including oil derived from oil 
shale).’’. 
(b) REGULATORY AUTHORITY TO ADDRESS OTHER 
TYPES OF CRUDE OIL AND PETROLEUM PRODUCTS.— 
Subsection (a) of section 4612 of such Code is amended 
by adding at the end the following new paragraph: 
‘‘(10) REGULATORY
AUTHORITY
TO
ADDRESS 
OTHER
TYPES
OF
CRUDE
OIL
AND
PETROLEUM 
PRODUCTS.—Under such regulations as the Sec-
retary may prescribe, the Secretary may include as 
crude oil or as a petroleum product subject to tax 
under section 4611, any fuel feedstock or finished 
fuel product customarily transported by pipeline, 
vessel, railcar, or tanker truck if the Secretary deter-
mines that— 
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‘‘(A) the classification of such fuel feed-
stock or finished fuel product is consistent with 
the definition of oil under the Oil Pollution Act 
of 1990, and 
‘‘(B) such fuel feedstock or finished fuel 
product is produced in sufficient commercial 
quantities as to pose a significant risk of haz-
ard in the event of a discharge.’’. 
(c) TECHNICAL AMENDMENT.—Paragraph (2) of sec-
tion 4612(a) of such Code is amended by striking ‘‘from 
a well located’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 13. 2022 GAS PRICES REBATE. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by inserting 
after section 6428B the following new section: 
‘‘SEC. 6428C. 2022 GAS PRICES REBATE. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by subtitle A for the first taxable year beginning 
in 2022 an amount equal to the 2022 gas prices rebate 
amount determined for such taxable year. 
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‘‘(b) 2022 GAS PRICES REBATE AMOUNT.—For pur-
poses of this section, the term ‘2022 gas prices rebate 
amount’ means, with respect to any taxpayer for any tax-
able year, the sum of— 
‘‘(1) $500 ($1,000 in the case of a joint re-
turn), plus 
‘‘(2) $500 multiplied by the number of depend-
ents of the taxpayer for such taxable year who had 
attained the age of 16 as of the close of such taxable 
year. 
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual who is a dependent of an-
other taxpayer for a taxable year beginning in the 
calendar year in which the individual’s taxable year 
begins, and 
‘‘(3) an estate or trust. 
‘‘(d) DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) DEPENDENT DEFINED.—For purposes of 
this section, the term ‘dependent’ has the meaning 
given such term by section 152. 
‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.— 
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due date for filing the return for the tax-
able year. 
‘‘(ii) ADOPTION
TAXPAYER
IDENTI-
FICATION NUMBER.—For purposes of sub-
paragraph (C), in the case of a dependent 
who is adopted or placed for adoption, the 
term ‘valid identification number’ shall in-
clude the adoption taxpayer identification 
number of such dependent. 
‘‘(E) SPECIAL
RULE
FOR
MEMBERS
OF 
THE ARMED FORCES.—Subparagraph (B) shall 
not apply in the case where at least 1 spouse 
was a member of the Armed Forces of the 
United States at any time during the taxable 
year and the valid identification number of at 
least 1 spouse is included on the return of tax 
for the taxable year. 
‘‘(F) COORDINATION
WITH
CERTAIN
AD-
VANCE PAYMENTS.—In the case of any payment 
determined pursuant to subsection (f)(6), a 
valid identification number shall be treated for 
purposes of this paragraph as included on the 
taxpayer’s return of tax if such valid identifica-
tion number is available to the Secretary as de-
scribed in such subsection. 
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‘‘(G) MATHEMATICAL OR CLERICAL ERROR 
AUTHORITY.—Any omission of a correct valid 
identification number required under this para-
graph shall be treated as a mathematical or 
clerical error for purposes of applying section 
6213(g)(2) to such omission. 
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 
credit allowed by subsection (a) shall be treated as 
allowed by subpart C of part IV of subchapter A of 
chapter 1. 
‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF 
CREDIT.— 
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 
The amount of the credit which would (but for this 
paragraph) be allowable under subsection (a) shall 
be reduced (but not below zero) by the aggregate re-
funds and credits made or allowed to the taxpayer 
(or, except as otherwise provided by the Secretary, 
any dependent of the taxpayer) under subsection (f). 
Any failure to so reduce the credit shall be treated 
as arising out of a mathematical or clerical error 
and assessed according to section 6213(b)(1). 
‘‘(2) JOINT
RETURNS.—Except as otherwise 
provided by the Secretary, in the case of a refund 
or credit made or allowed under subsection (f) with 
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respect to a joint return, half of such refund or cred-
it shall be treated as having been made or allowed 
to each individual filing such return. 
‘‘(f) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Subject to paragraphs (5) 
and (6), each individual who was an eligible indi-
vidual for such individual’s first taxable year begin-
ning in 2020 shall be treated as having made a pay-
ment against the tax imposed by chapter 1 for such 
taxable year in an amount equal to the advance re-
fund amount for such taxable year. 
‘‘(2) ADVANCE REFUND AMOUNT.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the advance refund amount is the 
amount that would have been allowed as a cred-
it under this section for such taxable year if 
this section (other than subsection (e) and this 
subsection) had applied to such taxable year. 
‘‘(B) TREATMENT OF DECEASED INDIVID-
UALS.—For purposes of determining the ad-
vance refund amount with respect to such tax-
able year— 
‘‘(i) any individual who was deceased 
before January 1, 2022, shall be treated 
for purposes of applying subsection (e)(2) 
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in the same manner as if the valid identi-
fication number of such person was not in-
cluded on the return of tax for such tax-
able year (except that subparagraph (E) 
thereof shall not apply), 
‘‘(ii) notwithstanding clause (i), in the 
case of a joint return with respect to which 
only spouse is deceased before January 1, 
2022, such deceased spouse was a member 
of the Armed Forces of the United States 
at any time during the taxable year, and 
the valid identification number of such de-
ceased spouse is included on the return of 
tax for the taxable year, the valid identi-
fication number of 1 (and only 1) spouse 
shall be treated as included on the return 
of tax for the taxable year for purposes of 
applying subsection (e)(2)(B) with respect 
to such joint return, and 
‘‘(iii) no amount shall be determined 
under subsection (d)(2) with respect to any 
dependent of the taxpayer if the taxpayer 
(both spouses in the case of a joint return) 
was deceased before January 1, 2022. 
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‘‘(3) TIMING
AND
MANNER
OF
PAYMENTS.— 
The Secretary shall, subject to the provisions of this 
title and consistent with rules similar to the rules of 
subparagraphs (B) and (C) of section 6428A(f)(3), 
refund or credit any overpayment attributable to this 
subsection as rapidly as possible, consistent with a 
rapid effort to make payments attributable to such 
overpayments electronically if appropriate. No re-
fund or credit shall be made or allowed under this 
subsection after December 31, 2022. 
‘‘(4) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sub-
section. 
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 
FILED A RETURN OF TAX FOR 2021.— 
‘‘(A) APPLICATION
TO
2021
RETURNS 
FILED AT TIME OF INITIAL DETERMINATION.— 
If, at the time of any determination made pur-
suant to paragraph (3), the individual referred 
to in paragraph (1) has filed a return of tax for 
the individual’s first taxable year beginning in 
2021, paragraph (1) shall be applied with re-
spect to such individual by substituting ‘2021’ 
for ‘2020’. 
‘‘(B) ADDITIONAL PAYMENT.— 
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‘‘(i) IN GENERAL.—In the case of any 
individual who files, before the additional 
payment determination date, a return of 
tax for such individual’s first taxable year 
beginning in 2021, the Secretary shall 
make a payment (in addition to any pay-
ment made under paragraph (1)) to such 
individual equal to the excess (if any) of— 
‘‘(I) the amount which would be 
determined 
under 
paragraph 
(1) 
(after the application of subparagraph 
(A)) by applying paragraph (1) as of 
the additional payment determination 
date, over 
‘‘(II) the amount of any payment 
made with respect to such individual 
under paragraph (1). 
‘‘(ii) ADDITIONAL
PAYMENT
DETER-
MINATION
DATE.—The term ‘additional 
payment determination date’ means the 
earlier of— 
‘‘(I) the date which is 90 days 
after the 2021 calendar year filing 
deadline, or 
‘‘(II) September 1, 2022. 
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‘‘(iii) 2021 CALENDAR
YEAR
FILING 
DEADLINE.—The term ‘2021 calendar year 
filing deadline’ means the date specified in 
section 6072(a) with respect to returns for 
calendar year 2021. Such date shall be de-
termined after taking into account any pe-
riod disregarded under section 7508A if 
such disregard applies to substantially all 
returns for calendar year 2021 to which 
section 6072(a) applies. 
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO HAVE NOT FILED A RETURN OF TAX FOR 2020 
OR 2021 AT TIME OF DETERMINATION.—In the case 
of any individual who, at the time of any determina-
tion made pursuant to paragraph (3), has filed a tax 
return for neither the year described in paragraph 
(1) nor for the year described in paragraph (5)(A), 
the Secretary shall, consistent with rules similar to 
the rules of section 6428A(f)(5)(H)(i), apply para-
graph (1) on the basis of information available to 
the Secretary and shall, on the basis of such infor-
mation, determine the advance refund amount with 
respect to such individual. 
‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL-
ING
RETURN.—Solely for purposes of this sub-
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section, a return of tax shall not be treated as filed 
until such return has been processed by the Internal 
Revenue Service. 
‘‘(8) RESTRICTION ON USE OF CERTAIN PRE-
VIOUSLY ISSUED PREPAID DEBIT CARDS.—Payments 
made by the Secretary to individuals under this sec-
tion shall not be in the form of an increase in the 
balance of any previously issued prepaid debit card 
if, as of the time of the issuance of such card, such 
card was issued solely for purposes of making pay-
ments under section 6428, 6428A, or 6428B. 
‘‘(g) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
or appropriate to carry out the purposes of this section, 
including— 
‘‘(1) regulations or other guidance providing 
taxpayers the opportunity to provide the Secretary 
information sufficient to allow the Secretary to make 
payments to such taxpayers under subsection (f) (in-
cluding the determination of the amount of such 
payment) if such information is not otherwise avail-
able to the Secretary, and 
‘‘(2) regulations or other guidance to ensure to 
the maximum extent administratively practicable 
that, in determining the amount of any credit under 
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subsection (a) and any credit or refund under sub-
section (f), an individual is not taken into account 
more than once, including by different taxpayers and 
including by reason of a change in joint return sta-
tus or dependent status between the taxable year for 
which an advance refund amount is determined and 
the taxable year for which a credit under subsection 
(a) is determined. 
‘‘(h) OUTREACH.—The Secretary shall carry out a 
robust and comprehensive outreach program to ensure 
that all taxpayers described in subsection (g)(1) learn of 
their eligibility for the advance refunds and credits under 
subsection (f); are advised of the opportunity to receive 
such advance refunds and credits as provided under sub-
section (g)(1); and are provided assistance in applying for 
such advance refunds and credits.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury shall pay to each possession of the United States 
which has a mirror code tax system amounts equal 
to the loss (if any) to that possession by reason of 
the amendments made by this section. Such 
amounts shall be determined by the Secretary of the 
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Treasury based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the 
amendments made by this section if a mirror code 
tax system had been in effect in such possession. 
The preceding sentence shall not apply unless the re-
spective possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under 
which such possession will promptly distribute such 
payments to its residents. 
(3) 
INCLUSION
OF
ADMINISTRATIVE
EX-
PENSES.—The Secretary of the Treasury shall pay 
to each possession of the United States to which the 
Secretary makes a payment under paragraph (1) or 
(2) an amount equal to the lesser of— 
(A) the increase (if any) of the administra-
tive expenses of such possession— 
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(i) in the case of a possession de-
scribed in paragraph (1), by reason of the 
amendments made by this section, and 
(ii) in the case of a possession de-
scribed in paragraph (2), by reason of car-
rying out the plan described in such para-
graph, or 
(B) $500,000 ($10,000,000 in the case of 
Puerto Rico). 
The amount described in subparagraph (A) shall be 
determined by the Secretary of the Treasury based 
on information provided by the government of the 
respective possession. 
(4) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes under section 6428C of the Internal Revenue 
Code of 1986 (as added by this section), nor shall 
any credit or refund be made or allowed under sub-
section (f) of such section, to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of 
the amendments made by this section, or 
(B) who is eligible for a payment under a 
plan described in paragraph (2). 
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(5) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
(6) TREATMENT OF PAYMENTS.—For purposes 
of section 1324 of title 31, United States Code, the 
payments under this subsection shall be treated in 
the same manner as a refund due from a credit pro-
vision referred to in subsection (b)(2) of such sec-
tion. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘and 6428B’’ and inserting 
‘‘6428B, and 6428C’’. 
(2) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any refund payable by reason of section 
6428C(f) of the Internal Revenue Code of 1986 (as 
added by this section), or any such refund payable 
by reason of subsection (b) of this section, shall not 
be— 
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(A) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986 or any 
similar authority permitting offset, or 
(B) reduced or offset by other assessed 
Federal taxes that would otherwise be subject 
to levy or collection. 
(3) CONFORMING AMENDMENTS.— 
(A) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended by in-
serting ‘‘6428C,’’ after ‘‘6428B,’’. 
(B) The table of sections for subchapter B 
of chapter 65 of the Internal Revenue Code of 
1986 is amended by inserting after the item re-
lating to section 6428A the following new item: 
‘‘Sec. 6428C. 2022 gas prices rebate.’’. 
Æ 
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