I 
108TH CONGRESS 
1ST SESSION H. R. 2654
To amend the Outer Continental Shelf Lands Act to direct the Secretary 
of the Interior to issue regulations under which the Secretary may 
authorize use of a decommissioned offshore oil and gas platform for 
culture of marine organisms, an artificial reef, or scientific research, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 26, 2003
Mr. VITTER introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on Resources, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
To amend the Outer Continental Shelf Lands Act to direct 
the Secretary of the Interior to issue regulations under 
which the Secretary may authorize use of a decommis-
sioned offshore oil and gas platform for culture of marine 
organisms, an artificial reef, or scientific research, and 
for other purposes.
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 ‘‘Rigs to Reefs Act of 
2003’’. 
SEC. 2. AUTHORITY TO USE DECOMMISSIONED OFFSHORE 
OIL 
AND 
GAS 
PLATFORMS 
FOR 
MARICULTURE, ARTIFICIAL REEF, OR SCI-
ENTIFIC RESEARCH. 
(a) IN GENERAL.—The Outer Continental Shelf 
Lands Act (43 U.S.C. 1301 et seq.) is amended by insert-
ing after section 9 the following: 
‘‘SEC. 10. USE OF DECOMMISSIONED OFFSHORE OIL AND 
GAS PLATFORMS FOR MARICULTURE, ARTIFI-
CIAL REEF, OR SCIENTIFIC RESEARCH. 
‘‘(a) IN GENERAL.—The Secretary shall issue regula-
tions under which the Secretary may authorize use of an 
offshore oil and gas platform that is decommissioned from 
service for oil and gas purposes for culture of marine orga-
nisms, an artificial reef, or scientific research. 
‘‘(b) LIMITATION ON LIABILITY.—A person that used 
an offshore oil and gas platform for oil and gas purposes 
and that does not have any ownership or control of the 
platform shall not be liable under Federal law for any 
costs or damages arising from such platform after the date 
the platform is used for culture of marine organisms, an 
artificial reef, or scientific research under this section, un-
less such costs or damages arise from—
‘‘(1) use of the platform by the person for de-
velopment or production of oil or gas; or 
‘‘(2) another act or omission of the person. 
‘‘(c) OTHER LEASING AND USE NOT AFFECTED.—
This section, and the use of any offshore oil and gas plat-
form for culture of marine organisms, an artificial reef, 
or scientific research under this section, shall not affect—
‘‘(1) the authority of the Secretary to lease any 
area under this Act; or 
‘‘(2) any activity otherwise authorized by a 
lease under this Act.’’. 
(b) DEADLINE FOR REGULATIONS.—The Secretary 
of the Interior shall issue regulations under subsection (a) 
by not later than 180 days after the date of the enactment 
of this Act. 
(c) STUDY AND REPORT ON EFFECTS OF REMOVAL 
OF PLATFORMS.—Not later than one year after the date 
of the enactment of this Act, the Secretary of Interior, 
in consultation with other Federal agencies as necessary, 
shall study and report to the Congress regarding how the 
removal of offshore oil and gas platforms from the outer 
Continental Shelf would affect existing fish stocks and 
coral populations.
SEC. 3. CREDIT FOR COSTS RELATING TO CONVERTING 
OFFSHORE OIL AND GAS PLATFORMS FOR 
USE IN CULTURING MARINE ORGANISMS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45G. CREDIT FOR COSTS RELATING TO CONVERTING 
OFFSHORE OIL AND GAS PLATFORMS FOR 
CULTURING MARINE ORGANISMS. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the marine organisms culturing credit is an amount equal 
to 30 percent of the qualified marine organisms culturing 
expenditures of the taxpayer during the taxable year. 
‘‘(b) QUALIFIED MARINE ORGANISMS CULTURING 
EXPENDITURES.—For purposes of subsection (a), the 
term ‘qualified marine organisms culturing expenditures’ 
means, with respect to a platform owned by the tax-
payer— 
‘‘(1) amounts paid or incurred for maintaining 
an offshore oil and gas platform from the time such 
platform is decommissioned from service for oil and 
gas purposes to the time it is converted for use in 
the culture of marine organisms, including costs of 
moving such platform to the reefing location, if ap-
plicable,
‘‘(11) NO CARRYBACK OF SECTION 45G CREDIT 
BEFORE EFFECTIVE DATE.—No portion of the un-
used business credit for any taxable year which is 
attributable to the credit determined under section 
45G may be carried back to a taxable year ending 
before January 1, 2004.’’. 
(3) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by adding at the end the following new 
item:
‘‘Sec. 45G. Credit for costs relating to converting offshore oil and 
gas platforms for culturing marine organisms.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2003.
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