I 
112TH CONGRESS 
2D SESSION 
H. R. 3807 
To provide for funding of the Low-Income Home Energy Assistance Program 
(LIHEAP) with a dedicated revenue source consisting of a tax on off-
shore oil production. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 23, 2012 
Mr. MURPHY of Connecticut introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committees 
on Energy and Commerce and Education and the Workforce, 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 provide for funding of the Low-Income Home Energy 
Assistance Program (LIHEAP) with a dedicated revenue 
source consisting of a tax on offshore oil 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 ‘‘Guaranteed Energy 
Assistance Act of 2011’’. 
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SEC. 2. TAX ON OFFSHORE OIL PRODUCTION DEDICATED 
TO FUNDING OF LOW-INCOME HOME ENERGY 
ASSISTANCE PROGRAM. 
(a) TAX ON OFFSHORE OIL PRODUCTION.—Part III 
of subchapter A of chapter 32 of the Internal Revenue 
Code of 1986 is amended by adding at the end the fol-
lowing new subpart: 
‘‘Subpart C—Offshore Oil Production 
‘‘Sec. 4111. Offshore oil production. 
‘‘SEC. 4111. OFFSHORE OIL PRODUCTION. 
‘‘(a) IN GENERAL.—There is hereby imposed a tax 
of the applicable amount per barrel of oil extracted pursu-
ant to— 
‘‘(1) any lease of Federal onshore lands under 
the Mineral Leasing Act (30 U.S.C. 181 et seq.), the 
Mineral Leasing Act for Acquired Lands (30 U.S.C. 
351 et seq.), or any other Federal law, or 
‘‘(2) any lease under the Outer Continental 
Shelf Lands Act (43 U.S.C. 1331 et seq.). 
‘‘(b) APPLICABLE AMOUNT.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the ‘applicable amount’ means, with respect to 
any barrel of oil extracted during a fiscal year, the 
lesser of— 
‘‘(A) 50 cents, or 
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‘‘(B) such amount as the Secretary esti-
mates would result in an aggregate revenue to 
the Treasury under this section for such fiscal 
year equal to the excess of— 
‘‘(i) $5,100,000,000, over 
‘‘(ii) the amount appropriated for 
such fiscal year for providing assistance 
under the Low-Income Home Energy As-
sistance Act of 1981 (42 U.S.C. 8621 et 
seq.). 
‘‘(2) 
DETERMINATION
OF
APPLICABLE 
AMOUNT.— 
‘‘(A) 
IN
GENERAL.—The 
applicable 
amount shall be determined under paragraph 
(1) for a fiscal year only if amounts are pro-
vided for assistance under such Act in a general 
appropriations bill for such fiscal year and such 
bill is enacted before the beginning of such fis-
cal year. If such a bill is not so enacted, then 
the applicable amount shall be— 
‘‘(i) in the case of the first fiscal year 
beginning after the date of the enactment 
of this section, 50 cents, and 
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‘‘(ii) in the case of any subsequent fis-
cal year, the amount determined for the 
preceding fiscal year. 
‘‘(B) ROUNDING.—Any amount determined 
under this subsection which is not a multiple of 
1 cent shall be rounded to the nearest whole 
cent. 
‘‘(c) BY WHOM PAID.—The tax imposed under sub-
section (a) with respect to any oil shall be paid by the 
holder of the lease pursuant to which such oil is ex-
tracted.’’. 
(b) REVENUES FROM TAX ON OFFSHORE OIL PRO-
DUCTION
DEDICATED
TO
LIHEAP FUNDING.—Sub-
chapter A of chapter 98 of such Code is amended by add-
ing at the end the following new section: 
‘‘SEC. 9512. LIHEAP TRUST 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 ‘LIHEAP Trust 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 TRUST FUND.—There are here-
by appropriated to the LIHEAP Trust Fund amounts 
equivalent to the taxes received in the Treasury under sec-
tion 4111. 
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‘‘(c) EXPENDITURES.—Amounts in the LIHEAP 
Trust Fund shall be available, as provided in appropria-
tion Acts, only for the purpose of providing assistance 
under the Low-Income Home Energy Assistance Act of 
1981 (42 U.S.C. 8621 et seq.) in an amount not to exceed 
$5,100,000,000 for each fiscal year.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of subparts for part III of sub-
chapter A of chapter 32 of such Code is amended by 
adding at the end the following new item: 
‘‘SUBPART C. OFFSHORE OIL PRODUCTION.’’. 
(2) The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at 
the end the following new item: 
‘‘Sec. 9512. LIHEAP Trust Fund.’’. 
(d) EFFECTIVE DATES.— 
(1) TAX ON OFFSHORE OIL PRODUCTION.—The 
amendments made by subsections (a) and (c)(1) 
shall apply to oil extracted in fiscal years beginning 
after the date of the enactment of this Act. 
(2) LIHEAP TRUST FUND.—The amendments 
made by subsections (b) and (c)(2) shall take effect 
on the date of the enactment of this Act. 
Æ 
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