Us Congress 2023-2024 Regular Session

Us Congress House Bill HB1014

Introduced
2/14/23  

Caption

Big Oil Windfall Profits Tax Act

Impact

Should HB1014 be enacted, it will amend the Internal Revenue Code to insert a new chapter governing windfall profits from crude oil. The funds collected from this excise tax are earmarked for a newly established trust fund, 'Protect Consumers from Gas Price Hikes Fund,' which will distribute rebates to individuals. By doing so, the bill aims to provide a financial buffer against rising gas prices, which have become a pressing concern for American consumers amidst fluctuating oil markets. This financial strategy underscores the bill's directive to alleviate economic pressures resulting from heightened energy costs.

Summary

House Bill 1014, titled the 'Big Oil Windfall Profits Tax Act,' aims to levy an excise tax on crude oil producers for what is termed as 'windfall profits.' Under this bill, a 50% tax will be imposed on any covered taxpayer for each barrel of taxable crude oil extracted or imported, effectively targeting those who significantly benefit from high oil prices. The legislation seeks to ensure that the profits realized due to extraordinary market conditions do not go untaxed, with revenues expected to support consumer rebate initiatives.

Contention

The primary points of contention surrounding HB1014 include concerns regarding its potential impact on domestic oil production and prices. Supporters argue that the tax is necessary to prevent excessive profiteering at the expense of consumers, advocating for a fairer distribution of wealth in the face of rising energy costs. However, critics warn that imposing such a tax could disincentivize oil production, leading to lower supply and potentially higher gas prices as companies pass costs onto consumers. Additionally, there are fears that the standards for determining 'windfall profits' might be overly broad, complicating compliance and affecting the stability of the oil market.

Companion Bills

US SB408

Same As Big Oil Windfall Profits Tax Act

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