US Code

Public Law 119-87 (04/30/2026)

26 U.S.C. § 4611

Imposition of tax

(a)

General Rule

There is hereby imposed a tax at the rate specified in subsection (c) on—
(1)
crude oil received at a United States refinery, and
(2)
petroleum products entered into the United States for consumption, use, or warehousing.
(b)

Tax on certain uses and exportation

(1)

In general

If—
(A)
any domestic crude oil is used in or exported from the United States, and
(B)
before such use or exportation, no tax was imposed on such crude oil under subsection (a),
then a tax at the rate specified in subsection (c) is hereby imposed on such crude oil.
(2)

Exception for use on premises where produced

Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.

(c)

Rate of tax

(1)

In general

The rate of the taxes imposed by this section is the sum of—
(A)
the Hazardous Substance Superfund financing rate, and
(B)
the Oil Spill Liability Trust Fund financing rate.
(2)

Rates

For purposes of paragraph (1)—
(A)
the Hazardous Substance Superfund financing rate is 16.4 cents a barrel, and
(B)
the Oil Spill Liability Trust Fund financing rate is—
(i)
in the case of crude oil received or petroleum products entered before , 8 cents a barrel, and
(ii)
in the case of crude oil received or petroleum products entered after , 9 cents a barrel.
(3)

Adjustment for inflation

(A)

In general

In the case of a year beginning after 2023, the amount in paragraph (2)(A) shall be increased by an amount equal to—
(i)
such amount, multiplied by
(ii)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2022” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(B)

Rounding

If any amount as adjusted under subparagraph (A) is not a multiple of $0.01, such amount shall be rounded to the next lowest multiple of $0.01.

(d)

Persons liable for tax

(1)

Crude oil received at refinery

The tax imposed by subsection (a)(1) shall be paid by the operator of the United States refinery.

(2)

Imported petroleum product

The tax imposed by subsection (a)(2) shall be paid by the person entering the product for consumption, use, or warehousing.

(3)

Tax on certain uses or exports

The tax imposed by subsection (b) shall be paid by the person using or exporting the crude oil, as the case may be.

[(e)

Pub. L. 117–169, title I, § 13601(a)(1)136 Stat. 1981 Repealed. , , ]

(f)

Application of Oil Spill Liability Trust Fund financing rate

(1)

In general

Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply on and after , or if later, the date which is 30 days after the last day of any calendar quarter for which the Secretary estimates that, as of the close of that quarter, the unobligated balance in the Oil Spill Liability Trust Fund is less than $2,000,000,000.

(2)

Termination

The Oil Spill Liability Trust Fund financing rate shall not apply after .

Pub. L. 96–510, title II, § 211(a)94 Stat. 2797 Pub. L. 99–499, title V100 Stat. 1760 Pub. L. 99–509, title VIII, § 8032(a)100 Stat. 1957 Pub. L. 100–647, title VI, § 6108102 Stat. 3712 Pub. L. 101–221, § 8(a)103 Stat. 1891 Pub. L. 101–239, title VII, § 7505(a)103 Stat. 2363 Pub. L. 101–508, title XI, § 11231(a)(1)(B)104 Stat. 1388–445 Pub. L. 109–58, title XIII, § 1361119 Stat. 1058 Pub. L. 110–343, div. B, title IV, § 405(a)(1)122 Stat. 3860 Pub. L. 113–295, div. A, title II, § 221(a)(12)(I)128 Stat. 4039 Pub. L. 115–123, div. D, title I, § 40416(a)132 Stat. 152 Pub. L. 116–94, div. Q, title I, § 134(a)133 Stat. 3234 Pub. L. 116–260, div. EE, title I, § 117(a)134 Stat. 3051 Pub. L. 117–169, title I, § 13601(a)136 Stat. 1981 (Added , , ; amended , §§ 511(a), 512(a), (b), , , 1761; , (c)(1), (2), , , 1958; , , ; , , ; , (b), , ; , (2), (b), , ; , , ; , (b)(1), (2), , , 3861; , , ; , , ; , , ; , , ; , , .)

Inflation Adjusted Items for Certain Years

section 1 of this titleFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under .

Editorial Notes

Codification

Pub. L. 99–509, title VIII, § 8031(a)100 Stat. 1955 Pub. L. 99–509, title VIII, § 8031(e)(2)Pub. L. 99–499Amendments by , (b), and (d)(1), , , to subsecs. (a) to (e) of this section were not executed to text pursuant to , which provided that the amendments made by section 8031 shall not take effect if the Superfund Amendments and Reauthorization Act of 1986 is enacted. The Superfund Amendments and Reauthorization Act of 1986 was enacted as , approved .

Amendments

Pub. L. 117–169, § 13601(a)(2)(A)2022—Subsec. (c)(2)(A). , substituted “16.4 cents” for “9.7 cents”.

Pub. L. 117–169, § 13601(a)(2)(B)Subsec. (c)(3). , added par. (3).

Pub. L. 117–169, § 13601(a)(1)Subsec. (e). , struck out subsec. (e) which related to application of Hazardous Substance Superfund financing rate.

Pub. L. 116–2602020—Subsec. (f)(2). substituted “” for “”.

Pub. L. 116–942019—Subsec. (f)(2). substituted “” for “”.

Pub. L. 115–1232018—Subsec. (f)(2). substituted “” for “”.

Pub. L. 113–295, § 221(a)(12)(I)(i)2014—Subsec. (e)(2)(B). , substituted “this section” for “section 59A, this section,”.

Pub. L. 113–295, § 221(a)(12)(I)(ii)Subsec. (e)(3)(A). , struck out “section 59A,” after “collected under” and comma after “rate)”.

Pub. L. 110–343, § 405(a)(1)2008—Subsec. (c)(2)(B). , substituted “is—” for “is 5 cents a barrel.” and added cls. (i) and (ii).

Pub. L. 110–343, § 405(b)(2)Subsec. (f)(1). , substituted “paragraph (2)” for “paragraphs (2) and (3)”.

Pub. L. 110–343, § 405(b)(1)Subsec. (f)(2), (3). , added par. (2) and struck out former pars. (2) and (3), which provided that the Oil Spill Liability Trust Fund financing rate would not apply if the unobligated balance in the Fund exceeded $2,700,000,000 and that the Fund financing rate would not apply after .

Pub. L. 109–582005—Subsec. (f). reenacted heading without change and amended text generally. Prior to amendment, text read as follows:

In general“(1) .—Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply after , and before .

No tax if unobligated balance in fund exceeds $1,000,000,000“(2) .—The Oil Spill Liability Trust Fund financing rate shall not apply during any calendar quarter if the Secretary estimates that as of the close of the preceding calendar quarter the unobligated balance in the Oil Spill Liability Trust Fund exceeds $1,000,000,000.”

Pub. L. 101–508, § 11231(a)(1)(B)1990—Subsec. (e)(1). , substituted “” for “”.

Pub. L. 101–508, § 11231(a)(2)Subsec. (e)(2). , substituted “1993” for “1989” and “1994” for “1990” in introductory provisions and “1994” for “1990” and “1995” for “1991” in subpar. (B) and concluding provisions.

Pub. L. 101–508, § 11231(b)Subsec. (e)(3). , substituted “$11,970,000,000” for “$6,650,000,000” in heading.

Pub. L. 101–508, § 11231(b)Subsec. (e)(3)(A). , substituted “” for “”.

Pub. L. 101–508, § 11231(a)(1)(B)Subsec. (e)(3)(B). , (b), substituted “” for “” in heading and text and “$11,970,000,000” for “$6,650,000,000” in heading and twice in text.

Pub. L. 101–2211989—Subsec. (c)(2)(A). amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the Hazardous Substance Superfund financing rate is—

“(i) except as provided in clause (ii), 8.2 cents a barrel, and

“(ii) 11.7 cents a barrel in the case of the tax imposed by subsection (a)(2), and”.

Pub. L. 101–239, § 7505(b)Subsec. (c)(2)(B). , substituted “5 cents” for “1.3 cents”.

Pub. L. 101–239, § 7505(a)(1)Subsec. (f). , amended subsec. (f) generally, substituting pars. (1) and (2) for former pars. (1) general applicability, (2) commencement date, and (3) limit on tax of $300,000,000.

Pub. L. 100–6471988—Subsec. (f)(2)(B). substituted “” for “”.

Pub. L. 99–499, § 512(a)1986—Subsecs. (a), (b)(1). , substituted “at the rate specified in subsection (c)” for “of 0.79 cent a barrel”.

Pub. L. 99–509, § 8032(a)Subsec. (c). , amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows:

In general“(1) .—Except as provided in paragraph (2), the rate of the taxes imposed by this section is 8.2 cents a barrel.

Imported petroleum products“(2) .—The rate of the tax imposed by subsection (a)(2) shall be 11.7 cents a barrel.”

Pub. L. 99–499, § 512(b), added subsec. (c) and redesignated former subsec. (c) as (d).

Pub. L. 99–499, § 512(b)Subsec. (d). , redesignated subsec. (c) as (d). Former subsec. (d) redesignated (e).

Pub. L. 99–509, § 8032(c)(1)Subsec. (e). , substituted “Hazardous Substance Superfund financing rate” for “taxes” in heading, substituted “the Hazardous Substance Superfund financing rate under this section” for “the taxes imposed by this section” in par. (1), inserted “(to the extent attributable to the Hazardous Substance Superfund financing rate)” after “this section” in pars. (2) and (3)(A), and substituted “the Hazardous Substance Superfund financing rate under this section shall not apply” for “no tax shall be imposed under this section” in par. (3)(B).

Pub. L. 99–499, §§ 511(a), 512(b), amended subsec. (d) generally and redesignated it as (e). Prior to amendment and redesignation, subsec. (d), termination, read as follows: “The taxes imposed by this section shall not apply after , except that if on , or —

“(1) the unobligated balance in the Hazardous Substance Response Trust Fund as of such date exceeds $900,000,000, and

“(2) the Secretary, after consultation with the Administrator of the Environmental Protection Agency, determines that such unobligated balance will exceed $500,000,000 on September 30 of the following year if no tax is imposed under section 4611 or 4661 during the calendar year following the date referred to above,

then no tax shall be imposed by this section during the first calendar year beginning after the date referred to in paragraph (1).”

Pub. L. 99–509, § 8032(c)(2)Subsec. (f). , added subsec. (f).

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–169, title I, § 13601(c)136 Stat. 1982

section 9507 of this title“The amendments made by this section [amending this section and ] shall take effect on .”
, , , provided that:

Effective Date of 2020 Amendment

Pub. L. 116–260, div. EE, title I, § 117(b)134 Stat. 3051

“The amendment made by this section [amending this section] shall apply on and after .”
, , , provided that:

Effective Date of 2019 Amendment

Pub. L. 116–94, div. Q, title I, § 134(b)133 Stat. 3234

“The amendment made by this section [amending this section] shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2018 Amendment

Pub. L. 115–123, div. D, title I, § 40416(b)132 Stat. 152

“The amendment made by this section [amending this section] shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2008 Amendment

Pub. L. 110–343, div. B, title IV, § 405(a)(2)122 Stat. 3860

“The amendment made by this subsection [amending this section] shall apply on and after the first day of the first calendar quarter beginning more than 60 days after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 110–343, div. B, title IV, § 405(b)(3)122 Stat. 3861

“The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1989 Amendment

Pub. L. 101–221, § 8(b)103 Stat. 1891

“The amendment made by subsection (a) [amending this section] shall take effect on the date of enactment of this Act [].”
, , , provided that:

Effective Date of 1986 Amendments

Pub. L. 99–509, title VIII, § 8032(d)100 Stat. 1959 Pub. L. 99–514, § 2100 Stat. 2095

“(1)

In general .—

Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 4612, 4661, 4671, and 9507 of this title] shall take effect on the commencement date (as defined in [former] section 4611(f)(2) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as added by this section).
“(2)

Coordination with superfund reauthorization .—

Pub. L. 99–499The amendments made by this section shall take effect only if the Superfund Amendments and Reauthorization Act of 1986 [, approved ] is enacted.”
, , , as amended by , , , provided that:

Pub. L. 101–239, title VII, § 7505(d)(1)103 Stat. 2363

Pub. L. 99–509section 9509 of this title“For purposes of sections 8032(d) and 8033(c) of the Omnibus Budget Reconciliation Act of 1986 [, set out as notes above and under ], the commencement date is .”
[, , , provided that: ]

Pub. L. 99–499, title V, § 511(c)100 Stat. 1761

section 9653 of Title 42“The amendments made by this section [amending this section and repealing , The Public Health and Welfare] shall take effect on .”
, , , provided that:

Pub. L. 99–499, title V, § 512(d)100 Stat. 1761

section 4612 of this title“The amendments made by this section [amending this section and ] shall take effect on .”
, , , provided that:

Effective Date

Pub. L. 96–510, title II, § 211(c)94 Stat. 2801

“The amendments made by this section [enacting subchapters A and B of this chapter] shall take effect on .”
, , , provided that:

Short Title

Pub. L. 96–510section 1 of this titleFor short title of title II of as the “Hazardous Substance Response Revenue Act of 1980”, see Short Title of 1980 Amendment note, set out under .