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H.R. 1329

Surface Transportation Investment Act of 2021

Surface Transportation Investment Act of 2021

This bill limits or repeals certain tax benefits for major integrated oil companies, including (1) the foreign tax credit for companies that are dual capacity taxpayers, (2) the tax deduction for intangible drilling and development costs, (3) the percentage depletion allowance for oil and gas wells, and (4) the tax deduction for qualified tertiary injectant expenses.

The bill modifies the definition of major integrated oil company to include certain successors in interest that control more than 50% of the crude oil production or natural gas production of the company.

The bill establishes a Transportation Block Grant Fund and appropriates to the fund amounts equal to the increase in revenues as a result of this bill. The funds must be used for making grants under the Surface Transportation Block Grant Program.

Referred to the Subcommittee on Highways and Transit.

Rep. Brownley, Julia [D-CA-26](D-CA)Sponsor
1 cosponsor1 D
1cosponsors2committees5actions10subjects
  1. Committee

    Referred to the Subcommittee on Highways and Transit.

    Highways and Transit Subcommittee
  2. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Transportation and Infrastructure Committee
  3. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Ways and Means Committee
  4. IntroReferralIntro-H

    Introduced in House

  5. IntroReferral1000

    Introduced in House

Surface Transportation Investment Act of 2021 — Informed