[20180212]IF10823_溢油责任信托基金税：第115届国会的再授权问题和立法.pdf

https:/crsreports.congress.gov Updated February 12, 2018The Oil Spill Liability Trust Fund Tax: Reauthorization Issues and Legislation in the 115th CongressThe Oil Spill Liability Trust Fund (OSLTF) provides immediate access to funds for a federal response to an oil spill and compensation for damages. The regulatory procedures of the National Contingency Plan establish a framework for coordinating a federal response with state and local officials (40 C.F.R. Part 300). The OSLTF has been financed primarily by a per-barrel excise tax on domestic crude oil and imported petroleum products. As illustrated in Figure 1, the unappropriated balance of the trust fund increased severalfold over the last decade, largely due to the tax receipts. The authority to collect the tax expired December 31, 2017. The Bipartisan Budget Act of 2018 (P.L. 115-123) reinstated the tax authority through December 31, 2018, with an effective date of March 1, 2018. Figure 1. Oil Spill Liability Trust Fund End of Year Unappropriated Balances, FY1991-FY2019 Source: Prepared by CRS; data from Office of Management and Budget, annual Budget of the United States Government, Appendices. OSLTF Background and Overview T