S. 5350 (119th)Legislative Design

Include foreign oil and gas extraction income in net CFC tested income, to include income from the extraction of minerals from oil shale and tar sands in the definitions of foreign oil…

domestic policy
Cosponsors
Support
Democratic
Introduced
Aug 6, 2026
Discussions
Current stageCommittee

Read twice and referred to the Committee on Finance.

Introduced
Committee
Floor
President
Law
Legislative design

How complete and executable the bill text feels.

i

This page explains why each dimension scored the way it did, and which parts of implementation are explicit versus left to future interpretation.

No legislative design analysis yet for this bill.