Tar Sands Tax Loophole Elimination Act

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Mar 13, 2014

Tar Sands Tax Loophole Elimination Act - Amends the Internal Revenue Code to expand the definition of "crude oil" for purposes of the excise tax on petroleum to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (including oil derived from tar sands), and any oil derived from kerogen-bearing sources (including oil derived from oil shale).

Authorizes the Secretary of the Treasury to include as crude oil or as a petroleum product for excise tax purposes any fuel feedstock or finished fuel product customarily transported by pipeline, vessel, railcar, or tanker truck if: (1) the Secretary determines that the classification of such feedstock or fuel is consistent with the definition of oil under the Oil Pollution Act of 1990, and (2) such feedstock or fuel is produced in sufficient commercial quantities as to pose a significant risk of hazard in the event of a discharge.

Read the summary on Congress.gov

PlainBill analysis is coming later. This page presents official source data. We have not yet published a PlainBill explanation for this bill.

People & committees

Who introduced it

Sen. Markey, Edward J. [D-MA] · D–MA

Committees

Finance Committee

1 cosponsorship records, including any withdrawals

Sen. Levin, Carl [D-MI]

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Mar 13, 2014
Read twice and referred to the Committee on Finance.
Mar 13, 2014
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Mar 13, 2014 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

S 268 · CUT Loopholes Act

Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

Explore the bill from different angles

Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

Neutral evidence review

Objective

Analyze S.2135 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss S.2135, 113th Congress: Tar Sands Tax Loophole Elimination Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/2135

Text version to examine: Introduced in Senate · 2014-03-13.

Official full text: https://www.congress.gov/113/bills/s2135/BILLS-113s2135is.htm

Imported record last updated by the source: 2025-08-12T18:36:54Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.2135 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine S.2135 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss S.2135, 113th Congress: Tar Sands Tax Loophole Elimination Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/2135

Text version to examine: Introduced in Senate · 2014-03-13.

Official full text: https://www.congress.gov/113/bills/s2135/BILLS-113s2135is.htm

Imported record last updated by the source: 2025-08-12T18:36:54Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2135 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.2135 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.2135, 113th Congress: Tar Sands Tax Loophole Elimination Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/2135

Text version to examine: Introduced in Senate · 2014-03-13.

Official full text: https://www.congress.gov/113/bills/s2135/BILLS-113s2135is.htm

Imported record last updated by the source: 2025-08-12T18:36:54Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2135 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.2135 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.2135, 113th Congress: Tar Sands Tax Loophole Elimination Act

Official record: https://www.congress.gov/bill/113th-congress/senate-bill/2135

Text version to examine: Introduced in Senate · 2014-03-13.

Official full text: https://www.congress.gov/113/bills/s2135/BILLS-113s2135is.htm

Imported record last updated by the source: 2025-08-12T18:36:54Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2135 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.