# 119-s-1026: Tar Sands Tax Loophole Elimination Act

119-s-1026, Tar Sands Tax Loophole Elimination Act, is a 119th Congress bill sponsored by Sen. Markey, Edward J. [D-MA] (D-MA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1026
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1026
- Congress: 119
- Title: Tar Sands Tax Loophole Elimination Act
- Status: introduced
- Introduced: 2025-03-13
- Sponsor: Sen. Markey, Edward J. [D-MA] (D-MA)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Classifies tar sands and similar oils as crude oil for the federal petroleum excise tax.** The bill would let the Treasury Secretary reclassify other widely transported fuels as crude oil or taxable petroleum products when they fit the Oil Pollution Act's definition of oil and are produced in quantities that pose a spill hazard. - Tar sands, bitumen, kerogen-derived oils, and oil shale products would be treated as "crude oil" for the federal excise tax. Producers of those fuels would be subject to the petroleum excise tax where classification was unclear. - Suppliers and shippers of fuel feedstocks and finished fuels normally moved by pipeline, vessel, railcar, or tanker truck could have those fuels reclassified and taxed if they meet the environmental definition and commercial production threshold. - The Treasury would get explicit regulatory authority to broaden which fuels fall under the petroleum excise rules based on environmental definitions and hazard-based production levels.

## Cosponsors (6)

- Sen. Warren, Elizabeth [D-MA] (D-MA), 2025-03-13T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2025-03-13T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-03-13T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2025-03-13T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2025-03-13T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-03-13T00:00:00.000Z

## Provisions PRIA read

- More fuels taxed as crude oil: cost, high. This bill would expand what counts as "crude oil" for the federal petroleum excise tax. It would explicitly include condensates, natural gasoline, bitumen and bituminous mixtures, tar sands oil, and oil from oil shale. The Secretary could also by regulation treat other fuel feedstocks or finished f…

## Related bills

- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-3869: Healthy Families Act
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026

## Sources
- [119-s-1026 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1026)

## Related
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1026 (as of 2025-12-21).