I 
114TH CONGRESS 
1ST SESSION H. R. 1930 
To eliminate certain subsidies for fossil-fuel production. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 22, 2015 
Mr. ELLISON introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on Trans-
portation and Infrastructure, Natural Resources, Science, Space, and 
Technology, Energy and Commerce, Agriculture, Appropriations, Finan-
cial Services, and Foreign Affairs, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To eliminate certain subsidies for fossil-fuel production. 
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 Polluter Welfare 
Act of 2015’’. 
SEC. 2. FINDINGS. 
Congress finds that— 
(1) President Obama joined other world leaders 
from the Group of Twenty in 2009, and again in 
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2013, in pledging to phase out wasteful fossil-fuel 
subsidies; 
(2) the Environmental Law Institute found that 
from 2002 through 2008, Federal fossil-fuel sub-
sidies 
in 
the 
United 
States 
totaled 
over 
$72,000,000,000, while Federal renewable-energy in-
vestments totaled $12,200,000,000; 
(3) according to Taxpayers for Common Sense, 
the 5 largest oil corporations have made more than 
$1,000,000,000,000 in profits during the past dec-
ade; 
(4) according to the Center for American 
Progress, the 5 largest oil corporations posted more 
than $89,700,000,000 in profits in 2014 alone; 
(5) according to the Center for Responsive Poli-
tics, the oil and gas, coal, utility, and other natural 
resource extraction industries spent more than 
$1,800,000,000 on lobbying during the period of 
2010 to 2014, which was an effective investment in 
protecting their extraordinary tax loopholes and sub-
sidies; and 
(6) it is not in the national interest for tax-
payers in the United States to subsidize highly prof-
itable, polluting fossil-fuel companies. 
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SEC. 3. DEFINITION OF FOSSIL FUEL. 
In this Act, the term ‘‘fossil fuel’’ means coal, petro-
leum, natural gas, or any derivative of coal, petroleum, 
or natural gas that is used for fuel. 
SEC. 4. ROYALTY RELIEF. 
(a) IN GENERAL.— 
(1) OUTER CONTINENTAL SHELF LANDS ACT.— 
Section 8(a)(3) of the Outer Continental Shelf 
Lands Act (43 U.S.C. 1337(a)(3)) is amended— 
(A) by striking subparagraph (B); and 
(B) by redesignating subparagraph (C) as 
subparagraph (B). 
(2) ENERGY POLICY ACT OF 2005.— 
(A) INCENTIVES FOR NATURAL GAS PRO-
DUCTION FROM DEEP WELLS IN THE SHALLOW 
WATERS
OF
THE
GULF
OF
MEXICO.—Section 
344 of the Energy Policy Act of 2005 (42 
U.S.C. 15904) is repealed. 
(B) DEEP WATER PRODUCTION.—Section 
345 of the Energy Policy Act of 2005 (42 
U.S.C. 15905) is repealed. 
(b) FUTURE
PROVISIONS.—Notwithstanding any 
other provision of law (including regulations), royalty re-
lief shall not be permitted under a lease issued under sec-
tion 8 of the Outer Continental Shelf Lands Act (43 
U.S.C. 1337). 
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SEC. 5. ROYALTIES UNDER MINERAL LEASING ACT. 
(a) COAL LEASES.—Section 7(a) of the Mineral 
Leasing Act (30 U.S.C. 207(a)) is amended by striking 
‘‘121⁄2’’ and inserting ‘‘183⁄4’’. 
(b) LEASES ON LAND ON WHICH OIL OR NATURAL 
GAS IS DISCOVERED.—Section 14 of the Mineral Leasing 
Act (30 U.S.C. 223) is amended by striking ‘‘121⁄2’’ and 
inserting ‘‘183⁄4’’. 
(c) LEASES ON LAND KNOWN OR BELIEVED TO 
CONTAIN OIL OR NATURAL GAS.—Section 17 of the Min-
eral Leasing Act (30 U.S.C. 226) is amended— 
(1) in subsection (b)— 
(A) in paragraph (1)(A), by striking 
‘‘12.5’’ and inserting ‘‘183⁄4’’; and 
(B) in paragraph (2)(A)(ii), by striking 
‘‘121⁄2’’ and inserting ‘‘183⁄4’’; 
(2) in subsection (c)(1), by striking ‘‘12.5’’ and 
inserting ‘‘183⁄4’’; 
(3) in subsection (l), by striking ‘‘121⁄2’’ each 
time it appears and inserting ‘‘183⁄4’’; and 
(4) in subsection (n)(1)(C), by striking ‘‘121⁄2’’ 
and inserting ‘‘183⁄4’’. 
SEC. 6. ELIMINATION OF INTEREST PAYMENTS FOR ROY-
ALTY OVERPAYMENTS. 
Section 111 of the Federal Oil and Gas Royalty Man-
agement Act of 1982 (30 U.S.C. 1721) is amended— 
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(1) by striking subsections (h) and (i) and in-
serting the following: 
‘‘(h) PAYMENT OF INTEREST.—Interest shall not be 
paid on any overpayment.’’; and 
(2) by redesignating subsections (j), (k), and (l) 
as subsections (i), (j), and (k), respectively. 
SEC. 7. REMOVAL OF LIMITS ON LIABILITY FOR OFFSHORE 
FACILITIES AND PIPELINE OPERATORS. 
Section 1004(a) of the Oil Pollution Act of 1990 (33 
U.S.C. 2704(a)) is amended— 
(1) in paragraph (3), by striking ‘‘plus 
$75,000,000; and’’ and inserting ‘‘and the liability 
of the responsible party under section 1002;’’; 
(2) in paragraph (4)— 
(A) by inserting ‘‘(except an onshore pipe-
line transporting diluted bitumen, bituminous 
mixtures, or any oil manufactured from bitu-
men)’’ after ‘‘for any onshore facility’’; and 
(B) by striking the period at the end and 
inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(5) for any onshore facility transporting di-
luted bitumen, bituminous mixtures, or any oil man-
ufactured from bitumen, the liability of the respon-
sible party under section 1002.’’. 
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SEC. 
8. 
FUNDS 
TO 
WORLD 
BANK 
FOR 
FINANCING 
PROJECTS THAT SUPPORT FOSSIL FUEL. 
(a) RESCISSION OF FUNDS.—Except as provided in 
subsection (c), effective on the date of enactment of this 
Act, there are rescinded all unobligated balances of the 
amounts made available to the International Bank for Re-
construction and Development and the International De-
velopment Association (commonly known as the ‘‘World 
Bank’’), and each other similar international financing en-
tity that has received amounts from the United States, 
as determined by the Secretary of the Treasury, to carry 
out any project that supports fossil-fueled power plants. 
(b) FUTURE FUNDS.—Except as provided in sub-
section (c), notwithstanding any other provision of law, 
any amounts made available to the World Bank or any 
other international financing entity shall not be used to 
carry out any project that supports fossil fuel. 
(c) EXCEPTION.—Subsections (a) and (b) shall not 
apply to a fossil-fueled power plant project located in a 
Least Developed Country (as that term is defined by the 
United Nations General Assembly), on the condition 
that— 
(1) no other economically feasible alternative 
exists; and 
(2) the project uses the most efficient tech-
nology available. 
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SEC. 9. OFFICE OF FOSSIL ENERGY RESEARCH AND DEVEL-
OPMENT. 
(a) IN GENERAL.—Section 203(a)(2) of the Depart-
ment of Energy Organization Act (42 U.S.C. 7133(a)(2)) 
is amended— 
(1) in subparagraph (C), by inserting ‘‘and’’ 
after the semicolon at the end; 
(2) by striking subparagraph (D); and 
(3) by redesignating subparagraph (E) as sub-
paragraph (D). 
(b) TERMINATION.—Notwithstanding any other pro-
vision of law, the Office of Fossil Energy Research and 
Development and the authority to carry out any program 
or activity of the Office (as in existence on the day before 
the date of enactment of this Act) is terminated. 
SEC. 10. ADVANCED RESEARCH PROJECTS AGENCY—EN-
ERGY. 
None of the funds made available to the Advanced 
Research Projects Agency—Energy shall be used to carry 
out any project that supports fossil fuel. 
SEC. 11. INCENTIVES FOR INNOVATIVE TECHNOLOGIES. 
(a) IN GENERAL.—Section 1703 of the Energy Policy 
Act of 2005 (42 U.S.C. 16513) is amended— 
(1) in subsection (b)— 
(A) by striking paragraph (2); 
(B) by striking paragraph (10); and 
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(C) 
by 
redesignating 
paragraphs 
(3) 
through (9) as paragraphs (2) through (8) re-
spectively; 
(2) by striking subsection (c); and 
(3) by redesignating subsections (d) and (e) as 
paragraphs (c) and (d) respectively. 
(b) CONFORMING AMENDMENT.—Section 1704 of the 
Energy Policy Act of 2005 (42 U.S.C. 16514) is amend-
ed— 
(1) in subsection (a), by striking ‘‘(a) IN GEN-
ERAL.—’’; and 
(2) by striking subsection (b). 
SEC. 12. RURAL UTILITY SERVICE LOAN GUARANTEES. 
The Secretary of Agriculture shall not make a loan 
under title III of the Rural Electrification Act of 1936 
(7 U.S.C. 931 et seq.) to an applicant for the purpose 
of carrying out any project that will use fossil fuel. 
SEC. 13. FUNDS TO THE OVERSEAS PRIVATE INVESTMENT 
CORPORATION 
OR 
THE 
EXPORT-IMPORT 
BANK OF THE UNITED STATES FOR FINANC-
ING PROJECTS, TRANSACTIONS, OR OTHER 
ACTIVITIES THAT SUPPORT FOSSIL FUEL. 
(a) RESCISSION OF FUNDS.—Except as provided in 
subsection (c), effective on the date of enactment of this 
Act, there are rescinded all unobligated balances of the 
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amounts made available to the Overseas Private Invest-
ment Corporation or the Export-Import Bank of the 
United States to carry out any project, transaction, or 
other activity that supports fossil-fuel production or use. 
(b) FUTURE FUNDS.—Except as provided in sub-
section (c), notwithstanding any other provision of law, 
any amounts made available to the Overseas Private In-
vestment Corporation or the Export-Import Bank of the 
United States shall not be used to carry out any project, 
transaction, or other activity that supports fossil-fuel pro-
duction or use. 
(c) EXCEPTION.—Subsections (a) and (b) shall not 
apply to a fossil-fueled power plant project located in a 
Least Developed Country (as that term is defined by the 
United Nations General Assembly), on the condition 
that— 
(1) no other economically feasible alternative 
exists; and 
(2) the project uses the most efficient tech-
nology available. 
SEC. 14. TRANSPORTATION FUNDS FOR GRANTS, LOANS, 
LOAN GUARANTEES, AND OTHER DIRECT AS-
SISTANCE. 
Notwithstanding any other provision of law, any 
amounts made available to the Department of Transpor-
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tation (including the Federal Railroad Administration) 
shall not be used to award any grant, loan, loan guarantee, 
or provide any other direct assistance to any rail or port 
project that transports fossil fuel. 
SEC. 15. TERMINATION OF VARIOUS TAX EXPENDITURES 
RELATING TO FOSSIL FUELS. 
(a) IN GENERAL.—Subchapter C of chapter 80 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 7875. TERMINATION OF CERTAIN PROVISIONS RELAT-
ING TO FOSSIL-FUEL INCENTIVES. 
‘‘(a) IN GENERAL.—The following provisions shall 
not apply to taxable years beginning after the date of the 
enactment of the End Polluter Welfare Act of 2015: 
‘‘(1) Section 43 (relating to enhanced oil recov-
ery credit). 
‘‘(2) Section 45I (relating to credit for pro-
ducing oil and natural gas from marginal wells). 
‘‘(3) Section 45K (relating to credit for pro-
ducing fuel from a nonconventional source). 
‘‘(4) 
Section 
193 
(relating 
to 
tertiary 
injectants). 
‘‘(5) Section 199(d)(9) (relating to special rule 
for taxpayers with oil related qualified production 
activities income). 
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‘‘(6) Section 461(i)(2) (relating to special rule 
for spudding of oil or natural gas wells). 
‘‘(7) Section 469(c)(3) (relating to working in-
terests in oil and natural gas property). 
‘‘(8) Section 613A (relating to limitations on 
percentage depletion in case of oil and natural gas 
wells). 
‘‘(9) Section 617 (relating to deduction and re-
capture of certain mining exploration expenditures). 
‘‘(b) PROVISIONS RELATING
TO PROPERTY.—The 
following provisions shall not apply to property placed in 
service after the date of the enactment of the End Polluter 
Welfare Act of 2015: 
‘‘(1) Subparagraph (C)(iii) of section 168(e)(3) 
(relating to classification of certain property). 
‘‘(2) Section 169 (relating to amortization of 
pollution control facilities) with respect to any at-
mospheric pollution control facility. 
‘‘(c) PROVISIONS RELATING
TO COSTS
AND EX-
PENSES.—The following provisions shall not apply to costs 
or expenses paid or incurred after the date of the enact-
ment of the End Polluter Welfare Act of 2015: 
‘‘(1) Section 179B (relating to deduction for 
capital costs incurred in complying with Environ-
mental Protection Agency sulfur regulations). 
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to obligations issued after the date of the enactment of 
the End Polluter Welfare Act of 2015.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subchapter C of chapter 90 is amended by adding 
at the end the following new item: 
‘‘Sec. 7875. Termination of certain provisions.’’. 
SEC. 16. UNIFORM SEVEN-YEAR AMORTIZATION FOR GEO-
LOGICAL AND GEOPHYSICAL EXPENDITURES. 
(a) IN GENERAL.—Section 167(h) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘24-month period’’ each place it 
appears in paragraphs (1) and (4) and inserting ‘‘7- 
year period’’, and 
(2) by striking paragraph (5). 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
SEC. 17. NATURAL GAS GATHERING LINES TREATED AS 15- 
YEAR PROPERTY. 
(a) IN GENERAL.—Subparagraph (E) of section 
168(e)(3) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘and’’ at the end of clause (viii), by striking 
the period at the end of clause (ix) and inserting ‘‘, and’’, 
and by adding at the end the following new clause: 
‘‘(x) any natural gas gathering line 
the original use of which commences with 
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the taxpayer after the date of the enact-
ment of this clause.’’. 
(b) ALTERNATIVE SYSTEM.—The table contained in 
section 168(g)(3)(B) of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to 
subparagraph (E)(ix) the following new item: 
‘‘(E)(x)
....................................................................................................
22’’. 
(c) CONFORMING AMENDMENT.—Clause (iv) of sec-
tion 168(e)(3)(C) of the Internal Revenue Code of 1986 
is amended by inserting ‘‘and on or before the date of the 
enactment of the End Polluter Welfare Act of 2015’’ after 
‘‘April 11, 2005’’. 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to property placed in service 
on and after the date of the enactment of this Act. 
(2) EXCEPTION.—The amendments made by 
this section shall not apply to any property with re-
spect to which the taxpayer or a related party has 
entered into a binding contract for the construction 
thereof on or before the date of the enactment of 
this Act, or, in the case of self-constructed property, 
has started construction on or before such date. 
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SEC. 18. REPEAL OF DOMESTIC MANUFACTURING DEDUC-
TION FOR HARD MINERAL MINING. 
(a) IN GENERAL.—Subparagraph (B) of section 
199(c)(4) of the Internal Revenue Code of 1986 is amend-
ed by striking ‘‘or’’ at the end of clause (ii), by striking 
the period at the end of clause (iii) and inserting ‘‘, or’’, 
and by adding at the end the following new clause: 
‘‘(iv) the mining of any hard min-
eral.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 19. LIMITATION ON DEDUCTION FOR INCOME ATTRIB-
UTABLE TO DOMESTIC PRODUCTION OF OIL, 
NATURAL 
GAS, 
OR 
PRIMARY 
PRODUCTS 
THEREOF. 
(a) DENIAL OF DEDUCTION.—Paragraph (4) of sec-
tion 199(c) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new subpara-
graph: 
‘‘(E) SPECIAL
RULE
FOR
OIL, NATURAL 
GAS, AND COAL INCOME.—The term ‘domestic 
production gross receipts’ shall not include 
gross receipts from the production, refining, 
processing, transportation, or distribution of oil, 
natural gas, or coal, or any primary product 
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(within the meaning of subsection (d)(9)) there-
of.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 20. TERMINATION OF LAST-IN, FIRST-OUT METHOD OF 
INVENTORY FOR OIL, NATURAL GAS, AND 
COAL COMPANIES. 
(a) IN GENERAL.—Section 472 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(h) TERMINATION FOR OIL, NATURAL GAS, AND 
COAL COMPANIES.—Subsection (a) shall not apply to any 
taxpayer that is in the trade or business of the production, 
refining, processing, transportation, or distribution of oil, 
natural gas, or coal for any taxable year beginning after 
the date of enactment of the End Polluter Welfare Act 
of 2015.’’. 
(b) ADDITIONAL TERMINATION.—Section 473 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new subsection: 
‘‘(h) TERMINATION FOR OIL, NATURAL GAS, AND 
COAL COMPANIES.—This section shall not apply to any 
taxpayer that is in the trade or business of the production, 
refining, processing, transportation, or distribution of oil, 
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natural gas, or coal for any taxable year beginning after 
the date of enactment of the End Polluter Welfare Act 
of 2015.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of enactment of this Act. 
SEC. 21. REPEAL OF PERCENTAGE DEPLETION FOR COAL 
AND HARD MINERAL FOSSIL FUELS. 
(a) IN GENERAL.—Section 613 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(f) TERMINATION WITH RESPECT TO COAL AND 
HARD MINERAL FOSSIL FUELS.—In the case of coal, lig-
nite, and oil shale (other than oil shale described in sub-
section (b)(5)), the allowance for depletion shall be com-
puted without reference to this section for any taxable 
year beginning after the date of the enactment of the End 
Polluter Welfare Act of 2015.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) COAL AND LIGNITE.—Section 613(b)(4) of 
the Internal Revenue Code of 1986 is amended by 
striking ‘‘coal, lignite,’’. 
(2) OIL
SHALE.—Section 613(b)(2) of such 
Code is amended to read as follows: 
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‘‘(2) 15 PERCENT.—If, from deposits in the 
United States, gold, silver, copper, and iron ore.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 22. TERMINATION OF CAPITAL GAINS TREATMENT 
FOR ROYALTIES FROM COAL. 
(a) IN GENERAL.—Subsection (c) of section 631 of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘coal (including lignite), or iron 
ore’’ and inserting ‘‘iron ore’’, 
(2) by striking ‘‘coal or iron ore’’ each place it 
appears and inserting ‘‘iron ore’’, 
(3) by striking ‘‘iron ore or coal’’ each place it 
appears and inserting ‘‘iron ore’’, and 
(4) by striking ‘‘COAL OR’’ in the heading. 
(b) CONFORMING AMENDMENT.—The heading of sec-
tion 631 of the Internal Revenue Code of 1986 is amended 
by striking ‘‘, COAL,’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to dispositions after the date of 
the enactment of this Act. 
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