S. 2217

A bill to amend the Internal Revenue Code of 1986 to extend the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.

Latest

II

Calendar No. 440

110th CONGRESS

1st Session

S. 2217

IN THE SENATE OF THE UNITED STATES

October 23, 2007

Mr. Inhofe (for himself and Mr. Roberts) introduced the following bill; which was read the first time

October 24, 2007

Read the second time and placed on the calendar

A BILL

To amend the Internal Revenue Code of 1986 to extend the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.

1.

Extension of taxable income limit on percentage depletion for oil and natural gas produced from marginal properties

(a)

In general

Section 613A(c)(6)(H) of the Internal Revenue Code of 1986 (relating to temporary suspension of taxable income limit with respect to marginal production) is amended by striking 2008 and inserting 2010.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2007.

October 24, 2007

Read the second time and placed on the calendar