{
  "id": "RL34674",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RL34674",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 346432,
      "date": "2008-09-18",
      "retrieved": "2016-04-07T03:09:41.758873",
      "title": "Side-by-Side Comparison of Energy Tax Provisions of H.R. 6899 and S. 3478",
      "summary": "The Comprehensive American Energy Security and Consumer Protection Act, H.R. 6899, was introduced on September 15, 2008, and approved by the House on September 16, 2008. This plan allows oil and gas drilling in the Outer Continental Shelf (OCS), and it incorporates most of the energy tax provisions from an energy tax bill, H.R. 5351, and some of H.R. 6049, both of which were previously approved by the House of Representatives but failed to be taken up by the Senate.\nIn the Senate, legislative efforts on energy tax incentives and energy tax extenders center around S. 3478, the $40 billion energy tax bill offered by Finance Committee Chairman Max Baucus and ranking Republican Charles Grassley, and supported by Senate Democratic leadership. In the Senate, controversy over tax increases on the oil and gas industry, particularly over proposed repeal of the tax code\u2019s \u00a7199 deduction for the major integrated oil companies, continues; it remains unclear whether an energy tax bill with this provision will pass a cloture vote to limit debate, and thus be taken up.\nThis report is a side-by-side comparison of energy tax bills H.R. 6899 and S. 3478.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
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          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RL34674",
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          "filename": "files/20080918_RL34674_4311ff2d30edc0fbdd6a93dd8c4f955a5f486afa.html",
          "images": null
        },
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          "url": "http://www.crs.gov/Reports/pdf/RL34674",
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        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Energy Policy"
  ]
}