# 116-hr-8411: End Oil and Gas Tax Subsidies Act of 2020

116-hr-8411, End Oil and Gas Tax Subsidies Act of 2020, is a 116th Congress bill sponsored by Rep. Blumenauer, Earl [D-OR-3] (D-OR); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/116-hr-8411
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 116-hr-8411
- Congress: 116
- Title: End Oil and Gas Tax Subsidies Act of 2020
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2020-09-29
- Sponsor: Rep. Blumenauer, Earl [D-OR-3] (D-OR)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

End Oil and Gas Tax Subsidies Act of 2020 This bill limits or repeals certain fossil fuel oil and gas subsidies for oil companies. Specifically, it increases to seven years the amortization period for geological and geophysical expenditures; repeals the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery; repeals the tax deduction for the intangible drilling and development costs of oil and gas wells; repeals percentage depletion; repeals the tax deduction for tertiary injectant expenses; repeals the passive loss exception for working interests in oil and gas property; denies the tax deduction for income attributable to domestic production activities for oil and gas activities; prohibits the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies; limits the foreign tax credit for dual capacity taxpayers (i.e., taxpayers who are subject to a levy of a foreign country or U.S. possession and receive specific economic benefits from such country or possession); and expands the definition of crude oil for purposes of the excise tax on petroleum and petroleum products to include any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale).

## Related bills

- 116-hr-8911: Compact Impact Fairness Act of 2020
- 116-hr-8903: National Police Misuse of Force Investigation Board Act of 2020
- 116-hr-8884: To amend the Trade Act of 1974 to modify and extend the Generalized System of Preferences, and for other purposes.
- 116-hr-8834: Independence at Home Demonstration Improvement Act of 2020
- 116-hr-8790: 2020 WHIP+ Reauthorization Act
- 116-hr-8744: Rohingya Genocide Determination Act of 2020

## Sources
- [116-hr-8411 on Congress.gov](https://www.congress.gov/bill/116th-congress/house-bill/8411)

## Related
- [116-hr-8911: Compact Impact Fairness Act of 2020](https://policyrisk.com/legislation/116-hr-8911)
- [116-hr-8903: National Police Misuse of Force Investigation Board Act of 2020](https://policyrisk.com/legislation/116-hr-8903)
- [116-hr-8884: To amend the Trade Act of 1974 to modify and extend the Generalized System of P…](https://policyrisk.com/legislation/116-hr-8884)
- [116-hr-8834: Independence at Home Demonstration Improvement Act of 2020](https://policyrisk.com/legislation/116-hr-8834)
- [116-hr-8790: 2020 WHIP+ Reauthorization Act](https://policyrisk.com/legislation/116-hr-8790)
- [116-hr-8744: Rohingya Genocide Determination Act of 2020](https://policyrisk.com/legislation/116-hr-8744)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/116-hr-8411 (as of 2025-11-18).