Sec. 1. Short title; table of contents. 
Sec. 2. Findings. 
Sec. 3. Termination of restrictions on oil and natural gas development on Fed-
eral lands. 
Sec. 4. Limitation of suits under National Environmental Policy Act of 1969. 
Sec. 5. Incentives for investment in oil refineries. 
Sec. 6. Suspension of fuel taxes on highway motor fuels when weekly United 
States retail gasoline prices exceed benchmark. 
Sec. 7. Increase in mileage reimbursement rates. 
Sec. 8. Termination of application of title IV of the Trade Act of 1974 to the 
Russian Federation and Kazakhstan. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) High fuel costs retard economic growth and 
diminish the quality of life for all Americans. 
(2) The trucking industry is particularly hard 
hit by high fuel prices. 
(3) Attempts to address the issue of high gaso-
line costs by increasing government involvement in 
the market through measures such as price controls 
will only lead to shortages, rationing, and a return 
of gasoline lines. 
(4) The Federal regulations restricting drilling 
impose prohibitive costs on the development of new 
sources of energy, artificially inflating the price of 
gas. 
(5) Federal gas taxes increase the price of oil 
thus burdening American families, business, and 
truckers. 
(6) Allowing private parties to delay, or even 
halt, the construction of new refineries through liti-
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gation over the National Environmental Protection 
Act’s Environmental Impact Statement requirement 
reduces the supply of gas thus raising gas prices. 
(7) The so-called Jackson-Vanik (‘‘freedom-of- 
emigration’’) amendment (section 402 of the Trade 
Act of 1974) was a United States reaction to the 
Soviet Union’s highly restrictive emigration policy of 
the time. 
(8) By 2005, some 15 years after the end of 
communist rule over the Soviet Union, successor 
states Russia and Kazakhstan allow their citizens 
the right and opportunity to emigrate, free of any 
heavy tax on the visas or other documents required 
for emigration and free of any other tax, levy, fine, 
fee, or other charge on any citizens as a consequence 
of the desire of such citizens to emigrate to the 
country of their choice. 
(9) Elimination of the Jackson-Vanik amend-
ment’s threat of trade-restricting provisions would 
increase the United States access to oil supplies 
from non-Arab countries, thus lowering gas prices. 
SEC. 3. TERMINATION OF RESTRICTIONS ON OIL AND NAT-
URAL 
GAS 
DEVELOPMENT 
ON 
FEDERAL 
LANDS. 
(a) OUTER CONTINENTAL SHELF.— 
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(1) TERMINATION OF LAWS PROHIBITING EX-
PENDITURES
FOR
NATURAL
GAS
LEASING
AND 
PRELEASING ACTIVITIES.—All provisions of existing 
Federal law prohibiting the spending of appropriated 
funds to conduct oil or natural gas leasing and 
preleasing activities for any area of the Outer Conti-
nental Shelf shall have no force or effect. 
(2) REVOCATION OF EXISTING PRESIDENTIAL 
WITHDRAWALS.—All existing withdrawals by the 
President under the authority of section 12 of the 
Outer Continental Shelf Lands Act (43 U.S.C. 
1341) are hereby revoked and are no longer in effect 
with respect to the leasing of areas for exploration 
for, and development and production of, oil or nat-
ural gas. 
(b) COASTAL PLAIN OF ALASKA.—Sections 1002(i) 
and 1003 of the Alaska National Interest Lands Con-
servation Act (16 U.S.C. 3142(i) and 3143) are repealed. 
SEC. 4. LIMITATION OF SUITS UNDER NATIONAL ENVIRON-
MENTAL POLICY ACT OF 1969. 
Section 102 of the National Environmental Policy 
Act of 1969 (42 U.S.C. 4332) is amended by inserting 
‘‘(a) IN GENERAL.—’’ before the first sentence, and by 
adding at the end the following: 
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‘‘(b) LIMITATION ON SUITS.—A statement required 
under subsection (a)(2)(C) is not subject to judicial re-
view.’’. 
SEC. 5. INCENTIVES FOR INVESTMENT IN OIL REFINERIES. 
(a) INCREASE OF EXPENSING FOR REFINERIES.— 
Subsection (a) of section 179C of the Internal Revenue 
Code of 1986 (relating to election to expense certain refin-
eries) is amended by striking ‘‘50 percent’’ and inserting 
‘‘100 percent’’. 
(b) CLASS LIFE FOR REFINERIES.— 
(1) IN GENERAL.—Subparagraph (B) of section 
168(e)(3) of the Internal Revenue Code of 1986 (re-
lating to 5-year property) is amended by striking 
‘‘and’’ at the end of clause (vi), by striking the pe-
riod at the end of clause (vii) and inserting ‘‘, and’’, 
and by inserting after clause (vii) the following new 
clause: 
‘‘(viii) any petroleum refining prop-
erty.’’. 
(2) PETROLEUM
REFINING
ASSET.—Section 
168(i) of such Code is amended by adding at the 
end the following new paragraph: 
‘‘(20) PETROLEUM REFINING PROPERTY.— 
‘‘(A) IN GENERAL.—The term ‘petroleum 
refining property’ means any asset for petro-
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leum refining, including assets used for the dis-
tillation, fractionation, and catalytic cracking of 
crude petroleum into gasoline and its other 
components. 
‘‘(B) ASSET MUST MEET ENVIRONMENTAL 
LAWS.—Such term shall not include any asset 
which does not meet all applicable environ-
mental laws in effect on the date such asset was 
placed in service. For purposes of the preceding 
sentence, a waiver under the Clean Air Act 
shall not be taken into account in determining 
whether the applicable environmental laws have 
been met. 
‘‘(C) SPECIAL
RULE
FOR
MERGERS
AND 
ACQUISITIONS.—Such term shall not include 
any asset with respect to which a deduction was 
taken under subsection (e)(3)(B) by any other 
taxpayer in any preceding year.’’. 
(3) EFFECTIVE DATE.— 
(A) IN GENERAL.—The amendments made 
by this subsection shall apply to refineries 
placed in service after the date of the enact-
ment of this Act. 
(B) EXCEPTION.—The amendments made 
by this section shall not apply to any refinery 
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