Protecting America’s Small Oil and Gas Producers and Rural Jobs Act
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires modification of certain percentage depletion rules with respect to oil and gas wells Section 613A(c)(6)(C) of the Internal Revenue Code of 1986 is amended to read as follows: (C)Applicable percentage(i). It relies on definition changes, tax rate changes, reporting requirements, and compliance mandates. The main policy areas are Agriculture, Environment, and Energy.
Who Benefits and How
Oil and gas producers, refiners, or users affected by the bill could face lower compliance burdens and Environmental and public health interests affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Requires modification of certain percentage depletion rules with respect to oil and gas wells Section 613A(c)(6)(C) of the Internal Revenue Code of 1986 is amended to read as follows: (C)Applicable percentage(i)...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires modification of certain percentage depletion rules with respect to oil and gas wells Section 613A(c)(6)(C) of the Internal Revenue Code of 1986 is amended to read as follows: (C)Applicable percentage(i).
Key Policy Areas
Agriculture, Environment, Energy
Primary Purpose
The bill requires modification of certain percentage depletion rules with respect to oil and gas wells Section 613A(c)(6)(C) of the Internal Revenue Code of 1986 is amended to read as follows: (C)Applicable percentage(i).
Policy Domains
Whole bill
Identified Gains
- Oil and gas producers, refiners, or users affected by the bill
- Environmental and public health interests affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
In CommitteeRead twice and referred to the Committee on Finance.
Introduced in Senate
Mr. Marshall (for himself, Mr. Cassidy, and Mr. Moran) introduced …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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