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26 U.S.C. § 9510 — Oil Spill Liability Trust Fund
Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Oil Spill Liability Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfers to Trust Fund** There are hereby appropriated to the Oil Spill Liability Trust Fund amounts equivalent to—
(1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),
(2) amounts recovered under the Oil Pollution Act of 1990 for damages to natural resources which are required to be deposited in the Fund under section 1006(f) of such Act,
(3) amounts recovered by such Trust Fund under section 1015 of such Act,
(4) amounts required to be transferred by such Act from the revolving fund established under section 311(k) of the Federal Water Pollution Control Act,
(5) amounts required to be transferred by the Oil Pollution Act of 1990 from the Deepwater Port Liability Fund established under section 18(f) of the Deepwater Port Act of 1974,
(6) amounts required to be transferred by the Oil Pollution Act of 1990 from the Offshore Oil Pollution Compensation Fund established under section 302 of the Outer Continental Shelf Lands Act Amendments of 1978,
(7) amounts required to be transferred by the Oil Pollution Act of 1990 from the Trans-Alaska Pipeline Liability Fund established under section 204 of the Trans-Alaska Pipeline Authorization Act, and
(8) any penalty paid pursuant to section 311 of the Federal Water Pollution Control Act, section 309(c) of such Act (as a result of violations of such section 311), the Deepwater Port Act of 19
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Source file: Laws/federal/codes/united-states-code/title-26/section-9510-oil-spill-liability-trust-fund--fdaee70564.md
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Source location: Title 26, Chapter 98, § 9510; chapter-098-trust-fund-code.md
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**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Oil Spill Liability Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfers to Trust Fund** There are hereby appropriated to the Oil Spill Liability Trust Fund amounts equivalent to—
(1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),
(2) amounts recovered under the Oil Pollution Act of 1990 for damages to natural resources which are required to be deposited in the Fund under section 1006(f) of such Act,
(3) amounts recovered by such Trust Fund under section 1015 of such Act,
(4) amounts required to be transferred by such Act from the revolving fund established under section 311(k) of the Federal Water Pollution Control Act,
(5) amounts required to be transferred by the Oil Pollution Act of 1990 from the Deepwater Port Liability Fund established under section 18(f) of the Deepwater Port Act of 1974,
(6) amounts required to be transferred by the Oil Pollution Act of 1990 from the Offshore Oil Pollution Compensation Fund established under section 302 of the Outer Continental Shelf Lands Act Amendments of 1978,
(7) amounts required to be transferred by the Oil Pollution Act of 1990 from the Trans-Alaska Pipeline Liability Fund established under section 204 of the Trans-Alaska Pipeline Authorization Act, and
(8) any penalty paid pursuant to section 311 of the Federal Water Pollution Control Act, section 309(c) of such Act (as a result of violations of such section 311), the Deepwater Port Act of 1974, or section 207 of the Trans-Alaska Pipeline Authorization Act.
**(c) Expenditures**
(1) **Expenditure purposes** — Amounts in the Oil Spill Liability Trust Fund shall be available, as provided in appropriation Acts or section 6002(b) of the Oil Pollution Act of 1990, only for purposes of making expenditures—
(A) for the payment of removal costs and other costs, expenses, claims, and damages referred to in section 1012 of such Act,
(B) to carry out sections 5 and 7 of the Intervention on the High Seas Act relating to oil pollution or the substantial threat of oil pollution,
(C) for the payment of liabilities incurred by the revolving fund established by section 311(k) of the Federal Water Pollution Control Act,
(D) to carry out subsections (b), (c), (d), (j), and (l) of section 311 of the Federal Water Pollution Control Act with respect to prevention, removal, and enforcement related to oil discharges (as defined in such section),
(E) for the payment of liabilities incurred by the Deepwater Port Liability Fund, and
(F) for the payment of liabilities incurred by the Offshore Oil Pollution Compensation Fund.
(2) **Limitations on expenditures**
(A) *$1,500,000,000 per incident, etc.* — The maximum amount which may be paid from the Oil Spill Liability Trust Fund with respect to—
(i) any single incident shall not exceed $1,500,000,000, and
(ii) natural resource damage assessments and claims in connection with any single incident shall not exceed $750,000,000.
(B) *$30,000,000 minimum balance* — Except in the case of payments of removal costs, a payment may be made from such Trust Fund only if the amount in such Trust Fund after such payment will not be less than $30,000,000.
**(d) Authority to borrow**
(1) **In general** — There are authorized to be appropriated to the Oil Spill Liability Trust Fund, as repayable advances, such sums as may be necessary to carry out the purposes of such Trust Fund.
(2) **Limitation on amount outstanding** — The maximum aggregate amount of repayable advances to the Oil Spill Liability Trust Fund which is outstanding at any one time shall not exceed $1,000,000,000.
(3) **Repayment of advances**
(A) *In general* — Advances made to the Oil Spill Liability Trust Fund shall be repaid, and interest on such advances shall be paid, to the general fund of the Treasury when the Secretary determines that moneys are available for such purposes in such Fund.
(B) *Final repayment* — No advance shall be made to the Oil Spill Liability Trust Fund after December 31, 1994, and all advances to such Fund shall be repaid on or before such date.
(C) *Rate of interest* — Interest on advances made pursuant to this subsection shall be—
(i) at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding, and
(ii) compounded annually.
**(e) Liability of the United States limited to amount in Trust Fund**
(1) **General rule** — Any claim filed against the Oil Spill Liability Trust Fund may be paid only out of such Trust Fund.
(2) **Coordination with other provisions** — Nothing in the Oil Pollution Act of 1990 (or in any amendment made by such Act) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Oil Spill Liability Trust Fund.
(3) **Order in which unpaid claims are to be paid** — If at any time the Oil Spill Liability Trust Fund has insufficient funds (or is unable by reason of subsection (c)(2)) to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1) and such subsection, be paid in full in the order in which they were finally determined.
**(f) References to Oil Pollution Act of 1990** Any reference in this section to the Oil Pollution Act of 1990 or any other Act referred to in a subparagraph of subsection (c)(1) shall be treated as a reference to such Act as in effect on the date of the enactment of this subsection.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** For the purpose of this section, the term—
(1) “oil” means oil of any kind or in any form, including, but not limited to, petroleum, fuel oil, sludge, oil refuse, and oil mixed with wastes other than dredged spoil;
(2) “discharge” includes, but is not limited to, any spilling, leaking, pumping, pouring, emitting, emptying or dumping, but excludes (A) discharges in compliance with a permit under [section 1342 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section1342&num=0&edition=prelim), (B) discharges resulting from circumstances identified and reviewed and made a part of the public record with respect to a permit issued or modified under [section 1342 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section1342&num=0&edition=prelim), and subject to a condition in such permit,,11 So in original. (C) continuous or anticipated intermittent discharges from a point source, identified in a permit or permit application under [section 1342 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section1342&num=0&edition=prelim), which are caused by events occurring within the scope of relevant operating or treatment systems, and (D) discharges incidental to mechanical removal authorized by the President under subsection (c) of this section;
(3) “vessel” means every description of watercraft or other artificial contrivance used, or capable of being used, as a means of transportation on water other than a public vessel;
(4) “public vessel” means a vessel owned or bareboat-chartered and operated by the United States, or by a State or political subdivision thereof, or by a foreign nation, except when such vessel is engaged in commerce;
(5) “United States”
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Federal law — U.S. Code and appendices · legal_authorities
**(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 January 1, 2017, 8 cents a barrel, and
(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 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 y
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4611
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Federal law — U.S. Code and appendices · legal_authorities
For purpose of this subchapter—
(1) The term “act of God” means an unanticipated grave natural disaster or other natural phenomenon of an exceptional, inevitable, and irresistible character, the effects of which could not have been prevented or avoided by the exercise of due care or foresight.
(2) The term “Administrator” means the Administrator of the United States Environmental Protection Agency.
(3) The term “barrel” means forty-two United States gallons at sixty degrees Fahrenheit.
(4) The term “claim” means a demand in writing for a sum certain.
(5) The term “claimant” means any person who presents a claim for compensation under this chapter.
(6) The term “damages” means damages for injury or loss of natural resources as set forth in section 9607(a) or 9611(b) of this title.
(7) The term “drinking water supply” means any raw or finished water source that is or may be used by a public water system (as defined in the Safe Drinking Water Act [[42 U.S.C. 300f](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300f&num=0&edition=prelim) et seq.]) or as drinking water by one or more individuals.
(8) The term “environment” means (A) the navigable waters, the waters of the contiguous zone, and the ocean waters of which the natural resources are under the exclusive management authority of the United States under the Magnuson-Stevens Fishery Conservation and Management Act [[16 U.S.C. 1801](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section1801&num=0&edition=prelim) et seq.], and (B) any other surface water, ground water, drinking water supply, land surface or subsurface strata, or ambient air within the United States or under the jurisdiction of the United States.
(9) The term “facility” means (A) any building, st
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 9601
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Purposes.—** The purposes of this chapter are—
(1) to authorize and regulate the location, ownership, construction, and operation of deepwater ports in waters beyond the territorial limits of the United States;
(2) to provide for the protection of the marine and coastal environment to prevent or minimize any adverse impact which might occur as a consequence of the development of deepwater ports;
(3) to protect the interests of the United States and those of adjacent coastal States in the location, construction, and operation of deepwater ports;
(4) to protect the rights and responsibilities of States and communities to regulate growth, determine land use, and otherwise protect the environment in accordance with law;
(5) to promote the construction and operation of deepwater ports as a safe and effective means of importing oil or natural gas into the United States and transporting oil or natural gas from the outer Continental Shelf while minimizing tanker traffic and the risks associated with that traffic; and
(6) to promote oil or natural gas production on the outer Continental Shelf by affording an economic and safe means of transportation of outer Continental Shelf oil or natural gas to the United States mainland.
**(b) Effect of chapter.—** Nothing in this chapter affects the legal status of the high seas, the superjacent airspace, or the seabed and subsoil, including the Continental Shelf.
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Federal law — U.S. Code and appendices · legal_authorities
The Secretary of Transportation shall within one year after August 18, 1990, install and ensure operation of an automated navigation light on or adjacent to Bligh Reef in Prince William Sound, Alaska, of sufficient power and height to provide long-range warning of the location of Bligh Reef.
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 2733
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Federal law — U.S. Code and appendices · legal_authorities
For the purposes of this Act, the term—
(1) “act of God” means an unanticipated grave natural disaster or other natural phenomenon of an exceptional, inevitable, and irresistible character the effects of which could not have been prevented or avoided by the exercise of due care or foresight;
(2) “barrel” means 42 United States gallons at 60 degrees fahrenheit;
(3) “claim” means a request, made in writing for a sum certain, for compensation for damages or removal costs resulting from an incident;
(4) “claimant” means any person or government who presents a claim for compensation under this subchapter;
(5) “damages” means damages specified in [section 2702(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section2702/b&num=0&edition=prelim), and includes the cost of assessing these damages;
(6) “deepwater port” is a facility licensed under the Deepwater Port Act of 1974 ([33 U.S.C. 1501–152](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section1501–152&num=0&edition=prelim)4);
(7) “discharge” means any emission (other than natural seepage), intentional or unintentional, and includes, but is not limited to, spilling, leaking, pumping, pouring, emitting, emptying, or dumping;
(8) “exclusive economic zone” means the zone established by Presidential Proclamation Numbered 5030, dated March 10, 1983, including the ocean waters of the areas referred to as “eastern special areas” in Article 3(1) of the Agreement between the United States of America and the Union of Soviet Socialist Republics on the Maritime Boundary, signed June 1, 1990;
(9) “facility” means any structure, group of structures, equipment, or device (other than a vessel) which is used for one or more of the following purposes: exploring for, drill
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Pub. L. 93–627, § 18, Jan. 3, 1975, 88 Stat. 2141; Pub. L. 98–419, § 4(a), Sept. 25, 1984, 98 Stat. 1608, set penalties for discharge of oil into marine environment and provided for creation and maintenance of a Deepwater Port Liability Fund.
#### Deepwater Port Liability Fund
Amounts remaining in Deepwater Port Liability Fund established under former subsec. (f) of this section to be deposited in Oil Spill Liability Trust Fund established under [section 9509 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9509&num=0&edition=prelim), Internal Revenue Code, with that Fund to assume all liability incurred by the Deepwater Port Liability Fund, see section 2003(b) of Pub. L. 101–380, set out as a note under [section 9509 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9509&num=0&edition=prelim).
#### Effective Date of Repeal
Repeal applicable to incidents occurring after Aug. 18, 1990, see section 1020 of Pub. L. 101–380, set out as an Effective Date note under [section 2701 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section2701&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Leaking Underground Storage Tank Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfers to Trust Fund** There are hereby appropriated to the Leaking Underground Storage Tank Trust Fund amounts equivalent to—
(1) taxes received in the Treasury under section 4041(d) (relating to additional taxes on motor fuels),
(2) taxes received in the Treasury under section 4081 (relating to tax on gasoline, diesel fuel, and kerosene) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,
(3) taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and
(4) amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act.
For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.
**(c) Expenditures**
(1) **In general** — Except as provided in paragraphs (2), (3), and (4), amounts in the Leaking Underground Storage Tank Trust Fund shall be available, as provided in appropriation Acts, only for purposes of making expenditures to carry out sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013 of the Solid Waste Disposal Act as in effect on the date of the enactment of Public Law 109–168.
(2) **Transfer to Highway Trust Fund** — Out o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9509
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions relating to taxable vaccines** For purposes of this subchapter—
(1) **Taxable vaccine** — The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:
(A) Any vaccine containing diphtheria toxoid.
(B) Any vaccine containing tetanus toxoid.
(C) Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
(D) Any vaccine against measles.
(E) Any vaccine against mumps.
(F) Any vaccine against rubella.
(G) Any vaccine containing polio virus.
(H) Any HIB vaccine.
(I) Any vaccine against hepatitis A.
(J) Any vaccine against hepatitis B.
(K) Any vaccine against chicken pox.
(L) Any vaccine against rotavirus gastroenteritis.
(M) Any conjugate vaccine against streptococcus pneumoniae.
(N) Any trivalent vaccine against influenza or any other vaccine against seasonal influenza.
(O) Any meningococcal vaccine.
(P) Any vaccine against the human papillomavirus.
(2) **Vaccine** — The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases.
(3) **United States** — The term “United States” has the meaning given such term by section 4612(a)(4).
(4) **Importer** — The term “importer” means the person entering the vaccine for consumption, use, or warehousing.
**(b) Credit or refund where vaccine returned to manufacturer, etc., or destroyed**
(1) **In general** — Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—
(A) returned (other than for resale) to the person who paid such tax, or
(B) destroyed,
the Secretar
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4132
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