I 
119TH CONGRESS 
1ST SESSION H. R. 5983 
To amend the Internal Revenue Code of 1986 to establish a National 
Resilience and Recovery Fund, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 7, 2025 
Ms. STANSBURY (for herself, Ms. BALINT, Mr. HUFFMAN, Mr. CARSON, and 
Ms. NORTON) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committees on 
Transportation and Infrastructure, and Financial Services, for a period 
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
a National Resilience and Recovery Fund, 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 ‘‘National Resilience 
and Recovery Fund Act’’. 
VerDate Sep 11 2014 
20:33 Nov 14, 2025
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5983.IH
H5983
ssavage on LAPJG3WLY3PROD with BILLS
SEC. 2. ESTABLISHMENT OF NATIONAL RESILIENCE AND 
RECOVERY FUND. 
(a) NATIONAL RESILIENCE AND RECOVERY FUND.— 
Subchapter A of chapter 98 of the Internal Revenue Code 
of 1986 (relating to establishment of trust funds) is 
amended by adding at the end the following new section: 
‘‘SEC. 9512. NATIONAL RESILIENCE AND RECOVERY FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘National Resilience and Recovery 
Fund’, consisting of such amounts as may be appropriated 
or credited to such Fund as provided in this section or 
section 9602(b). 
‘‘(b) TRANSFERS TO FUND.—There are hereby ap-
propriated to the National Resilience and Recovery Fund 
amounts equivalent to— 
‘‘(1) taxes received in the Treasury under sec-
tion 5901(a) (relating to the excise tax on crude oil 
and natural gas produced from the outer Conti-
nental Shelf in the Gulf of Mexico), 
‘‘(2) taxes received in the Treasury under sec-
tion 4611 (relating to environmental tax on crude oil 
and petroleum) to the extent attributable to the Na-
tional Resilience and Recovery Fund financing rate 
under section 4611(c), and 
VerDate Sep 11 2014 
20:33 Nov 14, 2025
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5983.IH
H5983
ssavage on LAPJG3WLY3PROD with BILLS
‘‘(3) taxes received in the Treasury under sec-
tion 5896(a) (relating to the excise tax on crude oil 
windfall profits). 
‘‘(c) EXPENDITURES.—Amounts in the Fund shall be 
available, as provided in appropriation Acts, to the Admin-
istrator of the Federal Emergency Management Agency 
to carry out the purposes of the following programs of 
such Agency: 
‘‘(1) The Hazard Mitigation Grant Program es-
tablished pursuant to section 404 of the Robert T. 
Stafford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5170c). 
‘‘(2) The Building Resilient Infrastructure and 
Communities grant program established pursuant to 
section 203 of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act (42 U.S.C. 5133). 
‘‘(3) The Safeguarding Tomorrow Revolving 
Loan Fund Program established pursuant to section 
205 of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act (42 U.S.C. 5135). 
‘‘(4) The Flood Mitigation Assistance program 
established pursuant to section 1366 of the Excerpts 
from the Housing and Urban Development Act of 
1968 (42 U.S.C. 4104c).’’. 
VerDate Sep 11 2014 
20:33 Nov 14, 2025
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5983.IH
H5983
ssavage on LAPJG3WLY3PROD with BILLS
(b) CLERICAL AMENDMENT.—The table of sections 
for subchapter A of chapter 98 of such Code is amended 
by adding after the item relating to section 9511 the fol-
lowing new item: 
‘‘Sec. 9512. National Resilience and Recovery Fund.’’ 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on January 1, 2025. 
SEC. 3. CLARIFICATION OF TAR SANDS AND OIL SHALE 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-
VerDate Sep 11 2014 
20:33 Nov 14, 2025
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5983.IH
H5983
ssavage on LAPJG3WLY3PROD with BILLS