H.R. 3276House110th Congress (2007-2009)In Committee

Bad Polluters Act of 2007

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions

HouseIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR E1707)

August 2, 2007

View full timeline

HouseIntro Referral

Introduced in House

August 1, 2007

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

August 1, 2007

HouseIntro Referral

Sponsor introductory remarks on measure. (CR E1707)

August 2, 2007

Floor Debate

1 member

What members said about H.R. 3276 on the floor

1 Republican

Rep. Mark KirkR-IL-10 · Aug 2, 2007

Madam Speaker, I am pleased to stand here today with (originals) and introduce legislation that will help protect the Great Lakes from harmful pollution that poisons our water and closes our beaches. The Great Lakes are the world's largest freshwater system and serve as a source of drinking water, food, jobs and recreation for more than forty million Americans. It is critical that we enhance our restoration efforts for this critical resource, not degrade the condition of the lakes even further.

British Petroleum (BP) will soon begin a $3.8 billion expansion of its refinery facility in Whiting, Indiana. Based on a provision in the Energy Policy Act of 2005, BP is eligible for a tax credit that will allow them half of the capital expense costs in the first year of the expansion. This expansion currently includes a large increase of pollution into the Great Lakes. The facility was recently issued a National Pollutant Discharge Elimination System (NPDES) permit which will allow it to discharge an increase of 54 percent more ammonia and 35 percent more sludge into Lake Michigan per day. This will total a combined increase of more than 1,800 pounds per day of these pollutants which strangle aquatic life and contribute to the increasing number of beach closures each year.

While providing incentives to energy production and refinery expansion helps to lower gas prices and reduce our dependence on foreign oil, we must not do so at the expense of one of America's most treasured natural resources.

That is why I am introducing the Bad Polluters Act which will deny the capital expensing tax credit to any refiner whose facility's NPDES permit allows for an increase in any pollutant above its 2006 levels into the Great Lakes. This will prevent companies, such as BP, from seeking to increase pollution into our drinking water. In order to claim this important tax credit, companies will be forced to search a bit harder for a new solution to water treatment. I urge my colleagues to support this legislation and join in the fight to protect our national treasure.

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued August 1, 2007

110th CONGRESS

1st Session

H. R. 3276

IN THE HOUSE OF REPRESENTATIVES

August 1, 2007

Mr. Kirk (for himself, Ms. Bean, Mr. Emanuel, Mr. Hinchey, Mr. Gutierrez, Mr. Roskam, Mr. Petri, Mr. LaHood, Mr. Kucinich, Mr. Davis of Illinois, Mr. Jackson of Illinois, Mr. Hare, and Mr. Carney) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to deny refinery expensing to owners of refineries that are permitted to increase the discharge of pollutants into the Great Lakes.

Short title

This Act may be cited as the Bad Polluters Act of 2007.

Denial of refinery expensing in the case of permits allowing increased pollution into the Great Lakes

(a)

In general

Section 179C of the Internal Revenue Code of 1986 (relating to election to expense certain refineries) is amended by adding at the end the following new subsection:

(i)

Denial of expensing in cases of increased Great Lakes pollution

(1)

In general

Subsection (a) shall not apply to any taxpayer for any taxable year if such taxpayer—

(A)

is a Great Lakes polluter for such taxable year, or

(B)

is related to any taxpayer who is a Great Lakes polluter for the taxable year of such polluter which ends in or with such taxable year of the taxpayer.

(2)

Great Lakes polluter

For purposes of this subsection, the term Great Lakes polluter means any person for any taxable year if such person owns, directly or indirectly, any portion of a refinery which is covered by a National Pollutant Discharge Elimination System permit issued by the Environmental Protection Agency (or an equivalent permit issued by a State) which permits such refinery, for any period which is part of such taxable year, to discharge any pollutant into the Great Lakes in a quantity which (when expressed as an annual limitation) exceeds the quantity (if any) of such pollutant which was permitted to be discharged into the Great Lakes from such refinery for calendar year 2006 under any National Pollutant Discharge Elimination System permit (or equivalent permit).

(3)

Related persons

For purposes of this subsection, a person shall be treated as related to another person if such persons are treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414.

(4)

Special rule for new refineries

In the case of any refinery originally placed in service after December 31, 2005—

(A)

paragraph (2) shall be applied by substituting the 1-year period beginning with the date that such refinery was originally placed in service for calendar year 2006, and

(B)

such refinery shall not be taken into account under this subsection with respect to any taxable year beginning before the end of such 1-year period.

(b)

Effective date

The amendment made by this section shall apply to taxable years ending after the date of the enactment of this Act.