[20190403]IF11160_溢油责任信托基金税：第116届大会的背景和重新授权问题.pdf

https:/crsreports.congress.gov April 3, 2019The Oil Spill Liability Trust Fund Tax: Background and Reauthorization Issues in the 116th CongressThe Oil Spill Liability Trust Fund (OSLTF) provides an immediate source of funds for federal responses to oil spills and compensation for certain 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). Historically, 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 five-fold over the last decade, largely through the accrual of receipts from the excise tax, which expired December 31, 2018. The Presidents FY2020 budget request proposed to reinstate the per-barrel tax. As Figure 1 indicates, if the tax were reinstated, the FY2020 end-of-year balance would increase by about $500 million. Figure 1. OSLTF Year-End Unappropriated Balances Actual (FY1991-FY2018) and estimated (FY2019-FY2020) Source: Prepared by CRS; data from Office of Management and Budget, annual Budget of th