{
  "legislationId": "119_S_4111",
  "lastUpdate": "2026-03-26T12:37:35.415Z",
  "history": [
    {
      "timestamp": "2026-03-26T12:37:35.415Z",
      "source_url": "https://www.congress.gov/119/bills/s4111/BILLS-119s4111is.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). 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Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4111 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4111 To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 17, 2026 Mr. Whitehouse (for himself, Ms. Baldwin, Mr. Blumenthal, Mr. Booker, Mr. Kaine, Mr. Markey, Mr. Merkley, Mr. Murphy, Mr. Reed, Mr. Sanders, Ms. Smith, and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Big Oil Windfall Profits Tax Act''. SEC. 2. WINDFALL PROFITS TAX. (a) In General.--Subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new chapter: ``CHAPTER 56--WINDFALL PROFITS ON CRUDE OIL ``Sec. 5896. Imposition of tax. ``Sec. 5897. Definitions and special rules. ``SEC. 5896. IMPOSITION OF TAX. ``(a) In General.--In addition to any other tax imposed under this title, in each calendar quarter there is hereby imposed on any covered taxpayer an excise tax at the rate determined under subsection (b) on-- ``(1) each barrel of taxable crude oil extracted by the taxpayer within the United States and removed from the property of such taxpayer during the calendar quarter, and ``(2) each barrel of taxable crude oil entered into the United States during the calendar quarter by the taxpayer for consumption, use, or warehousing. ``(b) Rate of Tax.-- ``(1) In general.--The rate of tax imposed by this section on any barrel of taxable crude oil for any calendar quarter is the product of-- ``(A) 50 percent, and ``(B) the excess (if any) of-- ``(i) the average price of a barrel of Brent crude oil over the covered calendar quarter, over ``(ii) the average price of a barrel of Brent crude oil over the period beginning on January 1, 2025, and ending on December 31, 2025. ``(2) Inflation adjustment.-- ``(A) In general.--In the case of a calendar quarter beginning in any taxable year beginning after 2026, the amount determined under paragraph (1)(B)(ii) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `2025' for `2016' in subparagraph (A)(ii) thereof. ``(B) Rounding.--If any dollar amount, after being increased under subparagraph (A), is not a multiple of $0.50, such dollar amount shall be rounded to the next lowest multiple of $0.01. ``(c) Fractional Part of Barrel.--In the case of a fraction of a barrel, the tax imposed by subsection (a) shall be the same fraction of the amount of such tax imposed on the whole barrel. ``SEC. 5897. DEFINITIONS AND SPECIAL RULES. ``(a) Definitions.--For purposes of this chapter-- ``(1) Covered taxpayer.-- ``(A) In general.--The term `covered taxpayer' means, with respect to any calendar quarter, any taxpayer if-- ``(i) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for calendar year 2025 exceeded 300,000 barrels, or ``(ii) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for the calendar quarter exceeds 300,000. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). ``(2) Taxable crude oil.--The term `taxable crude oil' includes crude oil, crude oil condensates, and natural gasoline. ``(3) Barrel.--The term `barrel' means 42 United States gallons. ``(4) United states.--The term `United States' has the same meaning given such term under section 4612. ``(b) Withholding and Deposit of Tax.--The Secretary shall provide such rules as are necessary for the withholding and deposit of the tax imposed under section 5896 on any taxable crude oil. ``(c) Records and Information.--Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil) with respect to such oil as the Secretary may by regulations prescribe. ``(d) Return of Windfall Profit Tax.--The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. ``(e) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter.''. (b) Clerical Amendment.--The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Chapter 56. Windfall Profit on Crude Oil''. (c) Effective Date.-- (1) In general.--The amendments made by this section shall apply to crude oil removed or entered after December 31, 2025, in calendar quarters ending after such date. (2) Special rule for certain quarters during 2026.--In the case of any calendar quarter ending before July 1, 2026, the tax imposed under section 5896 of the Internal Revenue Code of 1986 (as added by this section) shall not be due before September 30, 2026. SEC. 3. GASOLINE PRICE REBATES. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. GASOLINE PRICE REBATES. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for each taxable year beginning after December 31, 2025, an amount equal to the sum of the gasoline price rebate amount for calendar quarters beginning in such taxable year. ``(b) Gasoline Price Rebate Amount.--For purposes of this section-- ``(1) In general.--The term `gasoline price rebate amount' means, with respect to any taxpayer for any calendar quarter beginning in a taxable year, an amount determined by the Secretary not later than 30 days after the end of such calendar quarter taking into account the number of eligible individuals and the amount of revenues in the Protect Consumers from Gas Hikes Fund resulting from the tax imposed by section 5896 for the preceding calendar quarter. ``(2) Special rule for joint returns.--In the case of an eligible individual filing a joint return, the gasoline price rebate amount shall be 150 percent of the amount determined under paragraph (1) with respect to other taxpayers. ``(3) Limitation based on adjusted gross income.--The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the eligible individual's adjusted gross income as exceeds-- ``(A) $150,000 in the case of a joint return, ``(B) $112,500 in the case of a head of household, and ``(C) $75,000 in any other case. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Definitions and Special Rules.-- ``(1) Dependent defined.--For purposes of this section, the term `dependent' has the meaning given such term by section 152. ``(2) Identification number requirement.-- ``(A) In general.--In the case of a return other than a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. ``(B) Joint returns.--In the case of a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being-- ``(i) 50 percent of the amount otherwise determined without regard to this paragraph if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and ``(ii) zero if the valid identification number of neither spouse is so included. ``(C) Valid identification number.--For purposes of this paragraph, the term `valid identification number' means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. ``(D) Special rule for members of the armed forces.--Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year. ``(E) Coordination with certain advance payments.-- In the case of any payment determined pursuant to subsection (f)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the Secretary as described in such subsection. ``(F) Mathematical or clerical error authority.-- Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(3) Credit treated as refundable.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(e) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. ``(f) Outreach.--The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers learn of their eligibility for the credits allowed under this section and are provided assistance in claiming such credits.''. (b) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the increase (if any) of the administrative expenses of such possession-- (A) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (B) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or the amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6434 of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Administrative Provisions.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking ``and 6433'' and inserting ``6433, and 6436,''. (2) Conforming amendments.-- (A) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6436,'' after ``6433,''. (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6436. Gasoline price rebates.''. SEC. 4. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. (a) In General.--Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 9512. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. ``(a) Establishment and Funding.--There is hereby established in the Treasury of the United States a trust fund to be referred to as the `Protect Consumers from Gas Hikes Fund', consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section 9602(b). ``(b) Transfers to the Protect Consumers From Gas Price Hikes Fund.--There are hereby appropriated to the Protect Consumers from Gas Hikes Fund amounts equivalent to the taxes received in the Treasury under section 5896. ``(c) Use of Funds.--The Secretary shall pay from time to time from the Protect Consumers from Gas Price Hikes Fund to the general fund of the Treasury amounts equal to the amounts of refunds provided under section 6436.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Protect Consumers from Gas Price Hikes Fund.''. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Podatek od nadzwyczajnych zysków firm naftowych i dopłaty do paliwa dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza specjalny podatek od nadmiarowych zysków największych firm naftowych, aby sfinansować bezpośrednie zwroty pieniężne dla obywateli. Celem zmian jest złagodzenie skutków wysokich cen paliw poprzez przekazanie środków z zysków korporacji prosto do portfeli podatników.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 50% podatku od nadmiarowych zysków dla firm wydobywających lub importujących ponad 300 000 baryłek ropy dziennie.\",\n    \"Wypłata kwartalnych zwrotów pieniężnych (rabatów paliwowych) dla kwalifikujących się mieszkańców.\",\n    \"Pełne dopłaty dla osób zarabiających do 75 000 USD rocznie (150 000 USD dla małżeństw), z mniejszymi kwotami dla osób o wyższych dochodach.\",\n    \"Utworzenie specjalnego funduszu ochrony konsumentów, w którym gromadzone będą środki na wypłaty dla obywateli.\"\n  ],\n  \"eng_ai_title\": \"Big Oil Windfall Profits Tax and Gasoline Rebates for Citizens\",\n  \"eng_summary\": \"This bill imposes a 50% tax on the excess profits of large oil companies and returns that money to taxpayers. The goal is to provide financial relief to individuals facing high gasoline prices through direct quarterly rebates.\",\n  \"eng_key_points\": [\n    \"A 50% tax on excess profits for oil companies producing or importing over 300,000 barrels per day.\",\n    \"Direct quarterly cash payments to eligible taxpayers to offset high gasoline costs.\",\n    \"Rebates are fully available for individuals earning up to $75,000 (or $150,000 for joint filers), phasing out for higher earners.\",\n    \"Establishment of a dedicated 'Protect Consumers from Gas Hikes Fund' to manage and distribute the tax revenue.\"\n  ],\n  \"de_ai_title\": \"Sondersteuer auf Öl-Gewinne und Benzinpreis-Rückerstattungen für Bürger\",\n  \"de_summary\": \"Dieses Gesetz führt eine 50-prozentige Steuer auf Übergewinne großer Ölkonzerne ein und gibt dieses Geld an die Steuerzahler zurück. Ziel ist es, die Bürger durch direkte vierteljährliche Rückerstattungen bei hohen Benzinpreisen finanziell zu entlasten.\",\n  \"de_key_points\": [\n    \"50 % Steuer auf Übergewinne für Ölunternehmen mit einer Produktion oder einem Import von über 300.000 Barrel pro Tag.\",\n    \"Direkte vierteljährliche Barauszahlungen an berechtigte Bürger als Ausgleich für Kraftstoffkosten.\",\n    \"Volle Rückerstattung für Einzelpersonen mit einem Einkommen bis zu 75.000 $ (150.000 $ für Ehepaare), degressiv bei höheren Einkommen.\",\n    \"Einrichtung eines speziellen Fonds zum Schutz der Verbraucher vor Benzinpreissprüngen.\"\n  ],\n  \"fr_ai_title\": \"Taxe sur les superprofits pétroliers et remises sur le carburant pour les citoyens\",\n  \"fr_summary\": \"Ce projet de loi impose une taxe de 50 % sur les bénéfices excédentaires des grandes compagnies pétrolières et redistribue cet argent aux contribuables. L'objectif est d'apporter une aide financière directe aux citoyens face à la hausse des prix de l'essence.\",\n  \"fr_key_points\": [\n    \"Taxe de 50 % sur les profits exceptionnels des entreprises pétrolières produisant ou important plus de 300 000 barils par jour.\",\n    \"Versements trimestriels directs aux contribuables éligibles sous forme de remises sur le prix de l'essence.\",\n    \"Aides complètes pour les revenus allant jusqu'à 75 000 $ (150 000 $ pour les couples), avec une réduction progressive au-delà.\",\n    \"Création d'un fonds dédié à la protection des consommateurs contre les hausses de prix du carburant.\"\n  ],\n  \"es_ai_title\": \"Impuesto a las ganancias extraordinarias de petroleras y reembolsos de gasolina\",\n  \"es_summary\": \"Esta ley establece un impuesto del 50 % sobre las ganancias excesivas de las grandes empresas petroleras para devolver ese dinero a los contribuyentes. El objetivo es aliviar el impacto de los altos precios de la gasolina mediante reembolsos trimestrales directos.\",\n  \"es_key_points\": [\n    \"Impuesto del 50 % sobre las ganancias extraordinarias de petroleras que superen los 300.000 barriles diarios.\",\n    \"Pagos trimestrales directos en efectivo a los ciudadanos elegibles para compensar los costos del combustible.\",\n    \"Reembolsos íntegros para personas con ingresos de hasta 75.000 $ (150.000 $ para parejas), disminuyendo para ingresos superiores.\",\n    \"Creación de un fondo de protección al consumidor para gestionar y distribuir lo recaudado por este impuesto.\"\n  ],\n  \"it_ai_title\": \"Tassa sugli extraprofitti petroliferi e rimborsi sulla benzina per i cittadini\",\n  \"it_summary\": \"Questa legge introduce una tassa del 50% sui profitti in eccesso delle grandi compagnie petrolifere per ridistribuire il ricavato ai contribuenti. L'obiettivo è fornire un sostegno economico diretto ai cittadini contro il rincaro dei carburanti.\",\n  \"it_key_points\": [\n    \"Tassa del 50% sugli extraprofitti per le società petrolifere che estraggono o importano oltre 300.000 barili al giorno.\",\n    \"Erogazione di rimborsi trimestrali diretti ai cittadini per ammortizzare le spese per la benzina.\",\n    \"Accesso totale al rimborso per redditi fino a 75.000 $ (150.000 $ per le coppie), con riduzione graduale per redditi più alti.\",\n    \"Istituzione di un fondo dedicato alla protezione dei consumatori dai rincari dei prezzi del carburante.\"\n  ],\n  \"nl_ai_title\": \"Belasting op overwinsten van oliemaatschappijen en benzinekortingen voor burgers\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belasting van 50% in op de overwinsten van grote oliemaatschappijen en geeft dit geld terug aan de belastingbetalers. Het doel is om burgers financiële steun te bieden bij hoge benzineprijzen via directe kwartaalbetalingen.\",\n  \"nl_key_points\": [\n    \"Een belasting van 50% op extra winsten voor oliebedrijven die meer dan 300.000 vaten per dag produceren of importeren.\",\n    \"Directe driemaandelijkse contante betalingen aan in aanmerking komende burgers als compensatie voor brandstofkosten.\",\n    \"Volledige kortingen voor inkomens tot $75.000 ($150.000 voor gezamenlijke aangiften), afbouwend bij hogere inkomens.\",\n    \"Oprichting van een speciaal fonds om consumenten te beschermen tegen stijgende benzineprijzen.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre lucros extraordinários do petróleo e reembolsos de gasolina\",\n  \"pt_summary\": \"Este projeto de lei impõe um imposto de 50% sobre os lucros excessivos das grandes petrolíferas e devolve esse dinheiro aos contribuintes. O objetivo é oferecer alívio financeiro direto aos cidadãos perante os elevados preços da gasolina.\",\n  \"pt_key_points\": [\n    \"Taxa de 50% sobre lucros excedentes para empresas petrolíferas com produção ou importação superior a 300.000 barris por dia.\",\n    \"Pagamentos trimestrais diretos aos contribuintes elegíveis para compensar os custos dos combustíveis.\",\n    \"Reembolsos integrais para rendimentos até 75.000 $ (150.000 $ para casais), diminuindo progressivamente para rendimentos superiores.\",\n    \"Criação de um fundo de proteção dos consumidores para gerir e distribuir as receitas deste imposto.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\",\n    \"Benefits\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Podatek od nadzwyczajnych zysków firm naftowych i dopłaty do paliwa dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza specjalny podatek od nadmiarowych zysków największych firm naftowych, aby sfinansować bezpośrednie zwroty pieniężne dla obywateli. Celem zmian jest złagodzenie skutków wysokich cen paliw poprzez przekazanie środków z zysków korporacji prosto do portfeli podatników.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 50% podatku od nadmiarowych zysków dla firm wydobywających lub importujących ponad 300 000 baryłek ropy dziennie.\",\n    \"Wypłata kwartalnych zwrotów pieniężnych (rabatów paliwowych) dla kwalifikujących się mieszkańców.\",\n    \"Pełne dopłaty dla osób zarabiających do 75 000 USD rocznie (150 000 USD dla małżeństw), z mniejszymi kwotami dla osób o wyższych dochodach.\",\n    \"Utworzenie specjalnego funduszu ochrony konsumentów, w którym gromadzone będą środki na wypłaty dla obywateli.\"\n  ],\n  \"eng_ai_title\": \"Big Oil Windfall Profits Tax and Gasoline Rebates for Citizens\",\n  \"eng_summary\": \"This bill imposes a 50% tax on the excess profits of large oil companies and returns that money to taxpayers. The goal is to provide financial relief to individuals facing high gasoline prices through direct quarterly rebates.\",\n  \"eng_key_points\": [\n    \"A 50% tax on excess profits for oil companies producing or importing over 300,000 barrels per day.\",\n    \"Direct quarterly cash payments to eligible taxpayers to offset high gasoline costs.\",\n    \"Rebates are fully available for individuals earning up to $75,000 (or $150,000 for joint filers), phasing out for higher earners.\",\n    \"Establishment of a dedicated 'Protect Consumers from Gas Hikes Fund' to manage and distribute the tax revenue.\"\n  ],\n  \"de_ai_title\": \"Sondersteuer auf Öl-Gewinne und Benzinpreis-Rückerstattungen für Bürger\",\n  \"de_summary\": \"Dieses Gesetz führt eine 50-prozentige Steuer auf Übergewinne großer Ölkonzerne ein und gibt dieses Geld an die Steuerzahler zurück. Ziel ist es, die Bürger durch direkte vierteljährliche Rückerstattungen bei hohen Benzinpreisen finanziell zu entlasten.\",\n  \"de_key_points\": [\n    \"50 % Steuer auf Übergewinne für Ölunternehmen mit einer Produktion oder einem Import von über 300.000 Barrel pro Tag.\",\n    \"Direkte vierteljährliche Barauszahlungen an berechtigte Bürger als Ausgleich für Kraftstoffkosten.\",\n    \"Volle Rückerstattung für Einzelpersonen mit einem Einkommen bis zu 75.000 $ (150.000 $ für Ehepaare), degressiv bei höheren Einkommen.\",\n    \"Einrichtung eines speziellen Fonds zum Schutz der Verbraucher vor Benzinpreissprüngen.\"\n  ],\n  \"fr_ai_title\": \"Taxe sur les superprofits pétroliers et remises sur le carburant pour les citoyens\",\n  \"fr_summary\": \"Ce projet de loi impose une taxe de 50 % sur les bénéfices excédentaires des grandes compagnies pétrolières et redistribue cet argent aux contribuables. L'objectif est d'apporter une aide financière directe aux citoyens face à la hausse des prix de l'essence.\",\n  \"fr_key_points\": [\n    \"Taxe de 50 % sur les profits exceptionnels des entreprises pétrolières produisant ou important plus de 300 000 barils par jour.\",\n    \"Versements trimestriels directs aux contribuables éligibles sous forme de remises sur le prix de l'essence.\",\n    \"Aides complètes pour les revenus allant jusqu'à 75 000 $ (150 000 $ pour les couples), avec une réduction progressive au-delà.\",\n    \"Création d'un fonds dédié à la protection des consommateurs contre les hausses de prix du carburant.\"\n  ],\n  \"es_ai_title\": \"Impuesto a las ganancias extraordinarias de petroleras y reembolsos de gasolina\",\n  \"es_summary\": \"Esta ley establece un impuesto del 50 % sobre las ganancias excesivas de las grandes empresas petroleras para devolver ese dinero a los contribuyentes. El objetivo es aliviar el impacto de los altos precios de la gasolina mediante reembolsos trimestrales directos.\",\n  \"es_key_points\": [\n    \"Impuesto del 50 % sobre las ganancias extraordinarias de petroleras que superen los 300.000 barriles diarios.\",\n    \"Pagos trimestrales directos en efectivo a los ciudadanos elegibles para compensar los costos del combustible.\",\n    \"Reembolsos íntegros para personas con ingresos de hasta 75.000 $ (150.000 $ para parejas), disminuyendo para ingresos superiores.\",\n    \"Creación de un fondo de protección al consumidor para gestionar y distribuir lo recaudado por este impuesto.\"\n  ],\n  \"it_ai_title\": \"Tassa sugli extraprofitti petroliferi e rimborsi sulla benzina per i cittadini\",\n  \"it_summary\": \"Questa legge introduce una tassa del 50% sui profitti in eccesso delle grandi compagnie petrolifere per ridistribuire il ricavato ai contribuenti. L'obiettivo è fornire un sostegno economico diretto ai cittadini contro il rincaro dei carburanti.\",\n  \"it_key_points\": [\n    \"Tassa del 50% sugli extraprofitti per le società petrolifere che estraggono o importano oltre 300.000 barili al giorno.\",\n    \"Erogazione di rimborsi trimestrali diretti ai cittadini per ammortizzare le spese per la benzina.\",\n    \"Accesso totale al rimborso per redditi fino a 75.000 $ (150.000 $ per le coppie), con riduzione graduale per redditi più alti.\",\n    \"Istituzione di un fondo dedicato alla protezione dei consumatori dai rincari dei prezzi del carburante.\"\n  ],\n  \"nl_ai_title\": \"Belasting op overwinsten van oliemaatschappijen en benzinekortingen voor burgers\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belasting van 50% in op de overwinsten van grote oliemaatschappijen en geeft dit geld terug aan de belastingbetalers. Het doel is om burgers financiële steun te bieden bij hoge benzineprijzen via directe kwartaalbetalingen.\",\n  \"nl_key_points\": [\n    \"Een belasting van 50% op extra winsten voor oliebedrijven die meer dan 300.000 vaten per dag produceren of importeren.\",\n    \"Directe driemaandelijkse contante betalingen aan in aanmerking komende burgers als compensatie voor brandstofkosten.\",\n    \"Volledige kortingen voor inkomens tot $75.000 ($150.000 voor gezamenlijke aangiften), afbouwend bij hogere inkomens.\",\n    \"Oprichting van een speciaal fonds om consumenten te beschermen tegen stijgende benzineprijzen.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre lucros extraordinários do petróleo e reembolsos de gasolina\",\n  \"pt_summary\": \"Este projeto de lei impõe um imposto de 50% sobre os lucros excessivos das grandes petrolíferas e devolve esse dinheiro aos contribuintes. O objetivo é oferecer alívio financeiro direto aos cidadãos perante os elevados preços da gasolina.\",\n  \"pt_key_points\": [\n    \"Taxa de 50% sobre lucros excedentes para empresas petrolíferas com produção ou importação superior a 300.000 barris por dia.\",\n    \"Pagamentos trimestrais diretos aos contribuintes elegíveis para compensar os custos dos combustíveis.\",\n    \"Reembolsos integrais para rendimentos até 75.000 $ (150.000 $ para casais), diminuindo progressivamente para rendimentos superiores.\",\n    \"Criação de um fundo de proteção dos consumidores para gerir e distribuir as receitas deste imposto.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\",\n    \"Benefits\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-26T12:34:30.897Z",
      "source_url": "https://www.congress.gov/119/bills/s4111/BILLS-119s4111is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4111 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4111 To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 17, 2026 Mr. Whitehouse (for himself, Ms. Baldwin, Mr. Blumenthal, Mr. Booker, Mr. Kaine, Mr. Markey, Mr. Merkley, Mr. Murphy, Mr. Reed, Mr. Sanders, Ms. Smith, and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Big Oil Windfall Profits Tax Act''. SEC. 2. WINDFALL PROFITS TAX. (a) In General.--Subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new chapter: ``CHAPTER 56--WINDFALL PROFITS ON CRUDE OIL ``Sec. 5896. Imposition of tax. ``Sec. 5897. Definitions and special rules. ``SEC. 5896. IMPOSITION OF TAX. ``(a) In General.--In addition to any other tax imposed under this title, in each calendar quarter there is hereby imposed on any covered taxpayer an excise tax at the rate determined under subsection (b) on-- ``(1) each barrel of taxable crude oil extracted by the taxpayer within the United States and removed from the property of such taxpayer during the calendar quarter, and ``(2) each barrel of taxable crude oil entered into the United States during the calendar quarter by the taxpayer for consumption, use, or warehousing. ``(b) Rate of Tax.-- ``(1) In general.--The rate of tax imposed by this section on any barrel of taxable crude oil for any calendar quarter is the product of-- ``(A) 50 percent, and ``(B) the excess (if any) of-- ``(i) the average price of a barrel of Brent crude oil over the covered calendar quarter, over ``(ii) the average price of a barrel of Brent crude oil over the period beginning on January 1, 2025, and ending on December 31, 2025. ``(2) Inflation adjustment.-- ``(A) In general.--In the case of a calendar quarter beginning in any taxable year beginning after 2026, the amount determined under paragraph (1)(B)(ii) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `2025' for `2016' in subparagraph (A)(ii) thereof. ``(B) Rounding.--If any dollar amount, after being increased under subparagraph (A), is not a multiple of $0.50, such dollar amount shall be rounded to the next lowest multiple of $0.01. ``(c) Fractional Part of Barrel.--In the case of a fraction of a barrel, the tax imposed by subsection (a) shall be the same fraction of the amount of such tax imposed on the whole barrel. ``SEC. 5897. DEFINITIONS AND SPECIAL RULES. ``(a) Definitions.--For purposes of this chapter-- ``(1) Covered taxpayer.-- ``(A) In general.--The term `covered taxpayer' means, with respect to any calendar quarter, any taxpayer if-- ``(i) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for calendar year 2025 exceeded 300,000 barrels, or ``(ii) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for the calendar quarter exceeds 300,000. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). ``(2) Taxable crude oil.--The term `taxable crude oil' includes crude oil, crude oil condensates, and natural gasoline. ``(3) Barrel.--The term `barrel' means 42 United States gallons. ``(4) United states.--The term `United States' has the same meaning given such term under section 4612. ``(b) Withholding and Deposit of Tax.--The Secretary shall provide such rules as are necessary for the withholding and deposit of the tax imposed under section 5896 on any taxable crude oil. ``(c) Records and Information.--Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil) with respect to such oil as the Secretary may by regulations prescribe. ``(d) Return of Windfall Profit Tax.--The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. ``(e) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter.''. (b) Clerical Amendment.--The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Chapter 56. Windfall Profit on Crude Oil''. (c) Effective Date.-- (1) In general.--The amendments made by this section shall apply to crude oil removed or entered after December 31, 2025, in calendar quarters ending after such date. (2) Special rule for certain quarters during 2026.--In the case of any calendar quarter ending before July 1, 2026, the tax imposed under section 5896 of the Internal Revenue Code of 1986 (as added by this section) shall not be due before September 30, 2026. SEC. 3. GASOLINE PRICE REBATES. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. GASOLINE PRICE REBATES. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for each taxable year beginning after December 31, 2025, an amount equal to the sum of the gasoline price rebate amount for calendar quarters beginning in such taxable year. ``(b) Gasoline Price Rebate Amount.--For purposes of this section-- ``(1) In general.--The term `gasoline price rebate amount' means, with respect to any taxpayer for any calendar quarter beginning in a taxable year, an amount determined by the Secretary not later than 30 days after the end of such calendar quarter taking into account the number of eligible individuals and the amount of revenues in the Protect Consumers from Gas Hikes Fund resulting from the tax imposed by section 5896 for the preceding calendar quarter. ``(2) Special rule for joint returns.--In the case of an eligible individual filing a joint return, the gasoline price rebate amount shall be 150 percent of the amount determined under paragraph (1) with respect to other taxpayers. ``(3) Limitation based on adjusted gross income.--The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the eligible individual's adjusted gross income as exceeds-- ``(A) $150,000 in the case of a joint return, ``(B) $112,500 in the case of a head of household, and ``(C) $75,000 in any other case. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Definitions and Special Rules.-- ``(1) Dependent defined.--For purposes of this section, the term `dependent' has the meaning given such term by section 152. ``(2) Identification number requirement.-- ``(A) In general.--In the case of a return other than a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. ``(B) Joint returns.--In the case of a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being-- ``(i) 50 percent of the amount otherwise determined without regard to this paragraph if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and ``(ii) zero if the valid identification number of neither spouse is so included. ``(C) Valid identification number.--For purposes of this paragraph, the term `valid identification number' means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. ``(D) Special rule for members of the armed forces.--Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year. ``(E) Coordination with certain advance payments.-- In the case of any payment determined pursuant to subsection (f)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the Secretary as described in such subsection. ``(F) Mathematical or clerical error authority.-- Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(3) Credit treated as refundable.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(e) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. ``(f) Outreach.--The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers learn of their eligibility for the credits allowed under this section and are provided assistance in claiming such credits.''. (b) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the increase (if any) of the administrative expenses of such possession-- (A) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (B) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or the amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6434 of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Administrative Provisions.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking ``and 6433'' and inserting ``6433, and 6436,''. (2) Conforming amendments.-- (A) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6436,'' after ``6433,''. (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6436. Gasoline price rebates.''. SEC. 4. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. (a) In General.--Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 9512. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. ``(a) Establishment and Funding.--There is hereby established in the Treasury of the United States a trust fund to be referred to as the `Protect Consumers from Gas Hikes Fund', consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section 9602(b). ``(b) Transfers to the Protect Consumers From Gas Price Hikes Fund.--There are hereby appropriated to the Protect Consumers from Gas Hikes Fund amounts equivalent to the taxes received in the Treasury under section 5896. ``(c) Use of Funds.--The Secretary shall pay from time to time from the Protect Consumers from Gas Price Hikes Fund to the general fund of the Treasury amounts equal to the amounts of refunds provided under section 6436.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Protect Consumers from Gas Price Hikes Fund.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Big Oil Windfall Profits Tax and Gasoline Rebates for Citizens\nSummary: This bill imposes a 50% tax on the excess profits of large oil companies and returns that money to taxpayers. The goal is to provide financial relief to individuals facing high gasoline prices through direct quarterly rebates.\nKey Points: A 50% tax on excess profits for oil companies producing or importing over 300,000 barrels per day., Direct quarterly cash payments to eligible taxpayers to offset high gasoline costs., Rebates are fully available for individuals earning up to $75,000 (or $150,000 for joint filers), phasing out for higher earners., Establishment of a dedicated 'Protect Consumers from Gas Hikes Fund' to manage and distribute the tax revenue.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-26T12:23:41.636Z",
      "source_url": "https://www.congress.gov/119/bills/s4111/BILLS-119s4111is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4111 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4111 To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 17, 2026 Mr. Whitehouse (for himself, Ms. Baldwin, Mr. Blumenthal, Mr. Booker, Mr. Kaine, Mr. Markey, Mr. Merkley, Mr. Murphy, Mr. Reed, Mr. Sanders, Ms. Smith, and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Big Oil Windfall Profits Tax Act''. SEC. 2. WINDFALL PROFITS TAX. (a) In General.--Subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new chapter: ``CHAPTER 56--WINDFALL PROFITS ON CRUDE OIL ``Sec. 5896. Imposition of tax. ``Sec. 5897. Definitions and special rules. ``SEC. 5896. IMPOSITION OF TAX. ``(a) In General.--In addition to any other tax imposed under this title, in each calendar quarter there is hereby imposed on any covered taxpayer an excise tax at the rate determined under subsection (b) on-- ``(1) each barrel of taxable crude oil extracted by the taxpayer within the United States and removed from the property of such taxpayer during the calendar quarter, and ``(2) each barrel of taxable crude oil entered into the United States during the calendar quarter by the taxpayer for consumption, use, or warehousing. ``(b) Rate of Tax.-- ``(1) In general.--The rate of tax imposed by this section on any barrel of taxable crude oil for any calendar quarter is the product of-- ``(A) 50 percent, and ``(B) the excess (if any) of-- ``(i) the average price of a barrel of Brent crude oil over the covered calendar quarter, over ``(ii) the average price of a barrel of Brent crude oil over the period beginning on January 1, 2025, and ending on December 31, 2025. ``(2) Inflation adjustment.-- ``(A) In general.--In the case of a calendar quarter beginning in any taxable year beginning after 2026, the amount determined under paragraph (1)(B)(ii) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `2025' for `2016' in subparagraph (A)(ii) thereof. ``(B) Rounding.--If any dollar amount, after being increased under subparagraph (A), is not a multiple of $0.50, such dollar amount shall be rounded to the next lowest multiple of $0.01. ``(c) Fractional Part of Barrel.--In the case of a fraction of a barrel, the tax imposed by subsection (a) shall be the same fraction of the amount of such tax imposed on the whole barrel. ``SEC. 5897. DEFINITIONS AND SPECIAL RULES. ``(a) Definitions.--For purposes of this chapter-- ``(1) Covered taxpayer.-- ``(A) In general.--The term `covered taxpayer' means, with respect to any calendar quarter, any taxpayer if-- ``(i) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for calendar year 2025 exceeded 300,000 barrels, or ``(ii) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for the calendar quarter exceeds 300,000. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). ``(2) Taxable crude oil.--The term `taxable crude oil' includes crude oil, crude oil condensates, and natural gasoline. ``(3) Barrel.--The term `barrel' means 42 United States gallons. ``(4) United states.--The term `United States' has the same meaning given such term under section 4612. ``(b) Withholding and Deposit of Tax.--The Secretary shall provide such rules as are necessary for the withholding and deposit of the tax imposed under section 5896 on any taxable crude oil. ``(c) Records and Information.--Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil) with respect to such oil as the Secretary may by regulations prescribe. ``(d) Return of Windfall Profit Tax.--The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. ``(e) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter.''. (b) Clerical Amendment.--The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Chapter 56. Windfall Profit on Crude Oil''. (c) Effective Date.-- (1) In general.--The amendments made by this section shall apply to crude oil removed or entered after December 31, 2025, in calendar quarters ending after such date. (2) Special rule for certain quarters during 2026.--In the case of any calendar quarter ending before July 1, 2026, the tax imposed under section 5896 of the Internal Revenue Code of 1986 (as added by this section) shall not be due before September 30, 2026. SEC. 3. GASOLINE PRICE REBATES. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. GASOLINE PRICE REBATES. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for each taxable year beginning after December 31, 2025, an amount equal to the sum of the gasoline price rebate amount for calendar quarters beginning in such taxable year. ``(b) Gasoline Price Rebate Amount.--For purposes of this section-- ``(1) In general.--The term `gasoline price rebate amount' means, with respect to any taxpayer for any calendar quarter beginning in a taxable year, an amount determined by the Secretary not later than 30 days after the end of such calendar quarter taking into account the number of eligible individuals and the amount of revenues in the Protect Consumers from Gas Hikes Fund resulting from the tax imposed by section 5896 for the preceding calendar quarter. ``(2) Special rule for joint returns.--In the case of an eligible individual filing a joint return, the gasoline price rebate amount shall be 150 percent of the amount determined under paragraph (1) with respect to other taxpayers. ``(3) Limitation based on adjusted gross income.--The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the eligible individual's adjusted gross income as exceeds-- ``(A) $150,000 in the case of a joint return, ``(B) $112,500 in the case of a head of household, and ``(C) $75,000 in any other case. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Definitions and Special Rules.-- ``(1) Dependent defined.--For purposes of this section, the term `dependent' has the meaning given such term by section 152. ``(2) Identification number requirement.-- ``(A) In general.--In the case of a return other than a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. ``(B) Joint returns.--In the case of a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being-- ``(i) 50 percent of the amount otherwise determined without regard to this paragraph if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and ``(ii) zero if the valid identification number of neither spouse is so included. ``(C) Valid identification number.--For purposes of this paragraph, the term `valid identification number' means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. ``(D) Special rule for members of the armed forces.--Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year. ``(E) Coordination with certain advance payments.-- In the case of any payment determined pursuant to subsection (f)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the Secretary as described in such subsection. ``(F) Mathematical or clerical error authority.-- Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(3) Credit treated as refundable.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(e) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. ``(f) Outreach.--The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers learn of their eligibility for the credits allowed under this section and are provided assistance in claiming such credits.''. (b) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the increase (if any) of the administrative expenses of such possession-- (A) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (B) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or the amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6434 of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Administrative Provisions.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking ``and 6433'' and inserting ``6433, and 6436,''. (2) Conforming amendments.-- (A) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6436,'' after ``6433,''. (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6436. Gasoline price rebates.''. SEC. 4. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. (a) In General.--Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 9512. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. ``(a) Establishment and Funding.--There is hereby established in the Treasury of the United States a trust fund to be referred to as the `Protect Consumers from Gas Hikes Fund', consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section 9602(b). ``(b) Transfers to the Protect Consumers From Gas Price Hikes Fund.--There are hereby appropriated to the Protect Consumers from Gas Hikes Fund amounts equivalent to the taxes received in the Treasury under section 5896. ``(c) Use of Funds.--The Secretary shall pay from time to time from the Protect Consumers from Gas Price Hikes Fund to the general fund of the Treasury amounts equal to the amounts of refunds provided under section 6436.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Protect Consumers from Gas Price Hikes Fund.''. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Podatek od nadzwyczajnych zysków firm naftowych i dopłaty do paliwa dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza specjalny podatek od nadmiarowych zysków największych firm naftowych, aby sfinansować bezpośrednie zwroty pieniężne dla obywateli. Celem zmian jest złagodzenie skutków wysokich cen paliw poprzez przekazanie środków z zysków korporacji prosto do portfeli podatników.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 50% podatku od nadmiarowych zysków dla firm wydobywających lub importujących ponad 300 000 baryłek ropy dziennie.\",\n    \"Wypłata kwartalnych zwrotów pieniężnych (rabatów paliwowych) dla kwalifikujących się mieszkańców.\",\n    \"Pełne dopłaty dla osób zarabiających do 75 000 USD rocznie (150 000 USD dla małżeństw), z mniejszymi kwotami dla osób o wyższych dochodach.\",\n    \"Utworzenie specjalnego funduszu ochrony konsumentów, w którym gromadzone będą środki na wypłaty dla obywateli.\"\n  ],\n  \"eng_ai_title\": \"Big Oil Windfall Profits Tax and Gasoline Rebates for Citizens\",\n  \"eng_summary\": \"This bill imposes a 50% tax on the excess profits of large oil companies and returns that money to taxpayers. The goal is to provide financial relief to individuals facing high gasoline prices through direct quarterly rebates.\",\n  \"eng_key_points\": [\n    \"A 50% tax on excess profits for oil companies producing or importing over 300,000 barrels per day.\",\n    \"Direct quarterly cash payments to eligible taxpayers to offset high gasoline costs.\",\n    \"Rebates are fully available for individuals earning up to $75,000 (or $150,000 for joint filers), phasing out for higher earners.\",\n    \"Establishment of a dedicated 'Protect Consumers from Gas Hikes Fund' to manage and distribute the tax revenue.\"\n  ],\n  \"de_ai_title\": \"Sondersteuer auf Öl-Gewinne und Benzinpreis-Rückerstattungen für Bürger\",\n  \"de_summary\": \"Dieses Gesetz führt eine 50-prozentige Steuer auf Übergewinne großer Ölkonzerne ein und gibt dieses Geld an die Steuerzahler zurück. Ziel ist es, die Bürger durch direkte vierteljährliche Rückerstattungen bei hohen Benzinpreisen finanziell zu entlasten.\",\n  \"de_key_points\": [\n    \"50 % Steuer auf Übergewinne für Ölunternehmen mit einer Produktion oder einem Import von über 300.000 Barrel pro Tag.\",\n    \"Direkte vierteljährliche Barauszahlungen an berechtigte Bürger als Ausgleich für Kraftstoffkosten.\",\n    \"Volle Rückerstattung für Einzelpersonen mit einem Einkommen bis zu 75.000 $ (150.000 $ für Ehepaare), degressiv bei höheren Einkommen.\",\n    \"Einrichtung eines speziellen Fonds zum Schutz der Verbraucher vor Benzinpreissprüngen.\"\n  ],\n  \"fr_ai_title\": \"Taxe sur les superprofits pétroliers et remises sur le carburant pour les citoyens\",\n  \"fr_summary\": \"Ce projet de loi impose une taxe de 50 % sur les bénéfices excédentaires des grandes compagnies pétrolières et redistribue cet argent aux contribuables. L'objectif est d'apporter une aide financière directe aux citoyens face à la hausse des prix de l'essence.\",\n  \"fr_key_points\": [\n    \"Taxe de 50 % sur les profits exceptionnels des entreprises pétrolières produisant ou important plus de 300 000 barils par jour.\",\n    \"Versements trimestriels directs aux contribuables éligibles sous forme de remises sur le prix de l'essence.\",\n    \"Aides complètes pour les revenus allant jusqu'à 75 000 $ (150 000 $ pour les couples), avec une réduction progressive au-delà.\",\n    \"Création d'un fonds dédié à la protection des consommateurs contre les hausses de prix du carburant.\"\n  ],\n  \"es_ai_title\": \"Impuesto a las ganancias extraordinarias de petroleras y reembolsos de gasolina\",\n  \"es_summary\": \"Esta ley establece un impuesto del 50 % sobre las ganancias excesivas de las grandes empresas petroleras para devolver ese dinero a los contribuyentes. El objetivo es aliviar el impacto de los altos precios de la gasolina mediante reembolsos trimestrales directos.\",\n  \"es_key_points\": [\n    \"Impuesto del 50 % sobre las ganancias extraordinarias de petroleras que superen los 300.000 barriles diarios.\",\n    \"Pagos trimestrales directos en efectivo a los ciudadanos elegibles para compensar los costos del combustible.\",\n    \"Reembolsos íntegros para personas con ingresos de hasta 75.000 $ (150.000 $ para parejas), disminuyendo para ingresos superiores.\",\n    \"Creación de un fondo de protección al consumidor para gestionar y distribuir lo recaudado por este impuesto.\"\n  ],\n  \"it_ai_title\": \"Tassa sugli extraprofitti petroliferi e rimborsi sulla benzina per i cittadini\",\n  \"it_summary\": \"Questa legge introduce una tassa del 50% sui profitti in eccesso delle grandi compagnie petrolifere per ridistribuire il ricavato ai contribuenti. L'obiettivo è fornire un sostegno economico diretto ai cittadini contro il rincaro dei carburanti.\",\n  \"it_key_points\": [\n    \"Tassa del 50% sugli extraprofitti per le società petrolifere che estraggono o importano oltre 300.000 barili al giorno.\",\n    \"Erogazione di rimborsi trimestrali diretti ai cittadini per ammortizzare le spese per la benzina.\",\n    \"Accesso totale al rimborso per redditi fino a 75.000 $ (150.000 $ per le coppie), con riduzione graduale per redditi più alti.\",\n    \"Istituzione di un fondo dedicato alla protezione dei consumatori dai rincari dei prezzi del carburante.\"\n  ],\n  \"nl_ai_title\": \"Belasting op overwinsten van oliemaatschappijen en benzinekortingen voor burgers\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belasting van 50% in op de overwinsten van grote oliemaatschappijen en geeft dit geld terug aan de belastingbetalers. Het doel is om burgers financiële steun te bieden bij hoge benzineprijzen via directe kwartaalbetalingen.\",\n  \"nl_key_points\": [\n    \"Een belasting van 50% op extra winsten voor oliebedrijven die meer dan 300.000 vaten per dag produceren of importeren.\",\n    \"Directe driemaandelijkse contante betalingen aan in aanmerking komende burgers als compensatie voor brandstofkosten.\",\n    \"Volledige kortingen voor inkomens tot $75.000 ($150.000 voor gezamenlijke aangiften), afbouwend bij hogere inkomens.\",\n    \"Oprichting van een speciaal fonds om consumenten te beschermen tegen stijgende benzineprijzen.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre lucros extraordinários do petróleo e reembolsos de gasolina\",\n  \"pt_summary\": \"Este projeto de lei impõe um imposto de 50% sobre os lucros excessivos das grandes petrolíferas e devolve esse dinheiro aos contribuintes. O objetivo é oferecer alívio financeiro direto aos cidadãos perante os elevados preços da gasolina.\",\n  \"pt_key_points\": [\n    \"Taxa de 50% sobre lucros excedentes para empresas petrolíferas com produção ou importação superior a 300.000 barris por dia.\",\n    \"Pagamentos trimestrais diretos aos contribuintes elegíveis para compensar os custos dos combustíveis.\",\n    \"Reembolsos integrais para rendimentos até 75.000 $ (150.000 $ para casais), diminuindo progressivamente para rendimentos superiores.\",\n    \"Criação de um fundo de proteção dos consumidores para gerir e distribuir as receitas deste imposto.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\", \"Benefits\"]\n}"
    },
    {
      "timestamp": "2026-03-25T12:34:08.126Z",
      "source_url": "https://www.congress.gov/119/bills/s4111/BILLS-119s4111is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4111 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4111 To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 17, 2026 Mr. Whitehouse (for himself, Ms. Baldwin, Mr. Blumenthal, Mr. Booker, Mr. Kaine, Mr. Markey, Mr. Merkley, Mr. Murphy, Mr. Reed, Mr. Sanders, Ms. Smith, and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Big Oil Windfall Profits Tax Act''. SEC. 2. WINDFALL PROFITS TAX. (a) In General.--Subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new chapter: ``CHAPTER 56--WINDFALL PROFITS ON CRUDE OIL ``Sec. 5896. Imposition of tax. ``Sec. 5897. Definitions and special rules. ``SEC. 5896. IMPOSITION OF TAX. ``(a) In General.--In addition to any other tax imposed under this title, in each calendar quarter there is hereby imposed on any covered taxpayer an excise tax at the rate determined under subsection (b) on-- ``(1) each barrel of taxable crude oil extracted by the taxpayer within the United States and removed from the property of such taxpayer during the calendar quarter, and ``(2) each barrel of taxable crude oil entered into the United States during the calendar quarter by the taxpayer for consumption, use, or warehousing. ``(b) Rate of Tax.-- ``(1) In general.--The rate of tax imposed by this section on any barrel of taxable crude oil for any calendar quarter is the product of-- ``(A) 50 percent, and ``(B) the excess (if any) of-- ``(i) the average price of a barrel of Brent crude oil over the covered calendar quarter, over ``(ii) the average price of a barrel of Brent crude oil over the period beginning on January 1, 2025, and ending on December 31, 2025. ``(2) Inflation adjustment.-- ``(A) In general.--In the case of a calendar quarter beginning in any taxable year beginning after 2026, the amount determined under paragraph (1)(B)(ii) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `2025' for `2016' in subparagraph (A)(ii) thereof. ``(B) Rounding.--If any dollar amount, after being increased under subparagraph (A), is not a multiple of $0.50, such dollar amount shall be rounded to the next lowest multiple of $0.01. ``(c) Fractional Part of Barrel.--In the case of a fraction of a barrel, the tax imposed by subsection (a) shall be the same fraction of the amount of such tax imposed on the whole barrel. ``SEC. 5897. DEFINITIONS AND SPECIAL RULES. ``(a) Definitions.--For purposes of this chapter-- ``(1) Covered taxpayer.-- ``(A) In general.--The term `covered taxpayer' means, with respect to any calendar quarter, any taxpayer if-- ``(i) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for calendar year 2025 exceeded 300,000 barrels, or ``(ii) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for the calendar quarter exceeds 300,000. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). ``(2) Taxable crude oil.--The term `taxable crude oil' includes crude oil, crude oil condensates, and natural gasoline. ``(3) Barrel.--The term `barrel' means 42 United States gallons. ``(4) United states.--The term `United States' has the same meaning given such term under section 4612. ``(b) Withholding and Deposit of Tax.--The Secretary shall provide such rules as are necessary for the withholding and deposit of the tax imposed under section 5896 on any taxable crude oil. ``(c) Records and Information.--Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil) with respect to such oil as the Secretary may by regulations prescribe. ``(d) Return of Windfall Profit Tax.--The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. ``(e) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter.''. (b) Clerical Amendment.--The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Chapter 56. Windfall Profit on Crude Oil''. (c) Effective Date.-- (1) In general.--The amendments made by this section shall apply to crude oil removed or entered after December 31, 2025, in calendar quarters ending after such date. (2) Special rule for certain quarters during 2026.--In the case of any calendar quarter ending before July 1, 2026, the tax imposed under section 5896 of the Internal Revenue Code of 1986 (as added by this section) shall not be due before September 30, 2026. SEC. 3. GASOLINE PRICE REBATES. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. GASOLINE PRICE REBATES. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for each taxable year beginning after December 31, 2025, an amount equal to the sum of the gasoline price rebate amount for calendar quarters beginning in such taxable year. ``(b) Gasoline Price Rebate Amount.--For purposes of this section-- ``(1) In general.--The term `gasoline price rebate amount' means, with respect to any taxpayer for any calendar quarter beginning in a taxable year, an amount determined by the Secretary not later than 30 days after the end of such calendar quarter taking into account the number of eligible individuals and the amount of revenues in the Protect Consumers from Gas Hikes Fund resulting from the tax imposed by section 5896 for the preceding calendar quarter. ``(2) Special rule for joint returns.--In the case of an eligible individual filing a joint return, the gasoline price rebate amount shall be 150 percent of the amount determined under paragraph (1) with respect to other taxpayers. ``(3) Limitation based on adjusted gross income.--The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the eligible individual's adjusted gross income as exceeds-- ``(A) $150,000 in the case of a joint return, ``(B) $112,500 in the case of a head of household, and ``(C) $75,000 in any other case. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Definitions and Special Rules.-- ``(1) Dependent defined.--For purposes of this section, the term `dependent' has the meaning given such term by section 152. ``(2) Identification number requirement.-- ``(A) In general.--In the case of a return other than a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. ``(B) Joint returns.--In the case of a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being-- ``(i) 50 percent of the amount otherwise determined without regard to this paragraph if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and ``(ii) zero if the valid identification number of neither spouse is so included. ``(C) Valid identification number.--For purposes of this paragraph, the term `valid identification number' means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. ``(D) Special rule for members of the armed forces.--Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year. ``(E) Coordination with certain advance payments.-- In the case of any payment determined pursuant to subsection (f)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the Secretary as described in such subsection. ``(F) Mathematical or clerical error authority.-- Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(3) Credit treated as refundable.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(e) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. ``(f) Outreach.--The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers learn of their eligibility for the credits allowed under this section and are provided assistance in claiming such credits.''. (b) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the increase (if any) of the administrative expenses of such possession-- (A) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (B) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or the amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6434 of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Administrative Provisions.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking ``and 6433'' and inserting ``6433, and 6436,''. (2) Conforming amendments.-- (A) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6436,'' after ``6433,''. (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6436. Gasoline price rebates.''. SEC. 4. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. (a) In General.--Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 9512. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. ``(a) Establishment and Funding.--There is hereby established in the Treasury of the United States a trust fund to be referred to as the `Protect Consumers from Gas Hikes Fund', consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section 9602(b). ``(b) Transfers to the Protect Consumers From Gas Price Hikes Fund.--There are hereby appropriated to the Protect Consumers from Gas Hikes Fund amounts equivalent to the taxes received in the Treasury under section 5896. ``(c) Use of Funds.--The Secretary shall pay from time to time from the Protect Consumers from Gas Price Hikes Fund to the general fund of the Treasury amounts equal to the amounts of refunds provided under section 6436.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Protect Consumers from Gas Price Hikes Fund.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Big Oil Windfall Profits Tax and Gasoline Rebates for Citizens\nSummary: This bill imposes a 50% tax on the excess profits of large oil companies and returns that money to taxpayers. The goal is to provide financial relief to individuals facing high gasoline prices through direct quarterly rebates.\nKey Points: A 50% tax on excess profits for oil companies producing or importing over 300,000 barrels per day., Direct quarterly cash payments to eligible taxpayers to offset high gasoline costs., Rebates are fully available for individuals earning up to $75,000 (or $150,000 for joint filers), phasing out for higher earners., Establishment of a dedicated 'Protect Consumers from Gas Hikes Fund' to manage and distribute the tax revenue.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-25T12:22:27.682Z",
      "source_url": "https://www.congress.gov/119/bills/s4111/BILLS-119s4111is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4111 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4111 To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 17, 2026 Mr. Whitehouse (for himself, Ms. Baldwin, Mr. Blumenthal, Mr. Booker, Mr. Kaine, Mr. Markey, Mr. Merkley, Mr. Murphy, Mr. Reed, Mr. Sanders, Ms. Smith, and Ms. Warren) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Big Oil Windfall Profits Tax Act''. SEC. 2. WINDFALL PROFITS TAX. (a) In General.--Subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new chapter: ``CHAPTER 56--WINDFALL PROFITS ON CRUDE OIL ``Sec. 5896. Imposition of tax. ``Sec. 5897. Definitions and special rules. ``SEC. 5896. IMPOSITION OF TAX. ``(a) In General.--In addition to any other tax imposed under this title, in each calendar quarter there is hereby imposed on any covered taxpayer an excise tax at the rate determined under subsection (b) on-- ``(1) each barrel of taxable crude oil extracted by the taxpayer within the United States and removed from the property of such taxpayer during the calendar quarter, and ``(2) each barrel of taxable crude oil entered into the United States during the calendar quarter by the taxpayer for consumption, use, or warehousing. ``(b) Rate of Tax.-- ``(1) In general.--The rate of tax imposed by this section on any barrel of taxable crude oil for any calendar quarter is the product of-- ``(A) 50 percent, and ``(B) the excess (if any) of-- ``(i) the average price of a barrel of Brent crude oil over the covered calendar quarter, over ``(ii) the average price of a barrel of Brent crude oil over the period beginning on January 1, 2025, and ending on December 31, 2025. ``(2) Inflation adjustment.-- ``(A) In general.--In the case of a calendar quarter beginning in any taxable year beginning after 2026, the amount determined under paragraph (1)(B)(ii) shall be increased by an amount equal to-- ``(i) such dollar amount, multiplied by ``(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting `2025' for `2016' in subparagraph (A)(ii) thereof. ``(B) Rounding.--If any dollar amount, after being increased under subparagraph (A), is not a multiple of $0.50, such dollar amount shall be rounded to the next lowest multiple of $0.01. ``(c) Fractional Part of Barrel.--In the case of a fraction of a barrel, the tax imposed by subsection (a) shall be the same fraction of the amount of such tax imposed on the whole barrel. ``SEC. 5897. DEFINITIONS AND SPECIAL RULES. ``(a) Definitions.--For purposes of this chapter-- ``(1) Covered taxpayer.-- ``(A) In general.--The term `covered taxpayer' means, with respect to any calendar quarter, any taxpayer if-- ``(i) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for calendar year 2025 exceeded 300,000 barrels, or ``(ii) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for the calendar quarter exceeds 300,000. ``(B) Aggregation rules.--All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). ``(2) Taxable crude oil.--The term `taxable crude oil' includes crude oil, crude oil condensates, and natural gasoline. ``(3) Barrel.--The term `barrel' means 42 United States gallons. ``(4) United states.--The term `United States' has the same meaning given such term under section 4612. ``(b) Withholding and Deposit of Tax.--The Secretary shall provide such rules as are necessary for the withholding and deposit of the tax imposed under section 5896 on any taxable crude oil. ``(c) Records and Information.--Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil) with respect to such oil as the Secretary may by regulations prescribe. ``(d) Return of Windfall Profit Tax.--The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. ``(e) Regulations.--The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter.''. (b) Clerical Amendment.--The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Chapter 56. Windfall Profit on Crude Oil''. (c) Effective Date.-- (1) In general.--The amendments made by this section shall apply to crude oil removed or entered after December 31, 2025, in calendar quarters ending after such date. (2) Special rule for certain quarters during 2026.--In the case of any calendar quarter ending before July 1, 2026, the tax imposed under section 5896 of the Internal Revenue Code of 1986 (as added by this section) shall not be due before September 30, 2026. SEC. 3. GASOLINE PRICE REBATES. (a) In General.--Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. GASOLINE PRICE REBATES. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for each taxable year beginning after December 31, 2025, an amount equal to the sum of the gasoline price rebate amount for calendar quarters beginning in such taxable year. ``(b) Gasoline Price Rebate Amount.--For purposes of this section-- ``(1) In general.--The term `gasoline price rebate amount' means, with respect to any taxpayer for any calendar quarter beginning in a taxable year, an amount determined by the Secretary not later than 30 days after the end of such calendar quarter taking into account the number of eligible individuals and the amount of revenues in the Protect Consumers from Gas Hikes Fund resulting from the tax imposed by section 5896 for the preceding calendar quarter. ``(2) Special rule for joint returns.--In the case of an eligible individual filing a joint return, the gasoline price rebate amount shall be 150 percent of the amount determined under paragraph (1) with respect to other taxpayers. ``(3) Limitation based on adjusted gross income.--The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the eligible individual's adjusted gross income as exceeds-- ``(A) $150,000 in the case of a joint return, ``(B) $112,500 in the case of a head of household, and ``(C) $75,000 in any other case. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Definitions and Special Rules.-- ``(1) Dependent defined.--For purposes of this section, the term `dependent' has the meaning given such term by section 152. ``(2) Identification number requirement.-- ``(A) In general.--In the case of a return other than a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. ``(B) Joint returns.--In the case of a joint return, the gasoline price rebate amount in subsection (b)(1) shall be treated as being-- ``(i) 50 percent of the amount otherwise determined without regard to this paragraph if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and ``(ii) zero if the valid identification number of neither spouse is so included. ``(C) Valid identification number.--For purposes of this paragraph, the term `valid identification number' means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year. ``(D) Special rule for members of the armed forces.--Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year. ``(E) Coordination with certain advance payments.-- In the case of any payment determined pursuant to subsection (f)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the Secretary as described in such subsection. ``(F) Mathematical or clerical error authority.-- Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(3) Credit treated as refundable.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(e) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. ``(f) Outreach.--The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers learn of their eligibility for the credits allowed under this section and are provided assistance in claiming such credits.''. (b) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the increase (if any) of the administrative expenses of such possession-- (A) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (B) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or the amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6434 of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (c) Administrative Provisions.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking ``and 6433'' and inserting ``6433, and 6436,''. (2) Conforming amendments.-- (A) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6436,'' after ``6433,''. (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 6436. Gasoline price rebates.''. SEC. 4. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. (a) In General.--Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 9512. PROTECT CONSUMERS FROM GAS PRICE HIKES FUND. ``(a) Establishment and Funding.--There is hereby established in the Treasury of the United States a trust fund to be referred to as the `Protect Consumers from Gas Hikes Fund', consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section 9602(b). ``(b) Transfers to the Protect Consumers From Gas Price Hikes Fund.--There are hereby appropriated to the Protect Consumers from Gas Hikes Fund amounts equivalent to the taxes received in the Treasury under section 5896. ``(c) Use of Funds.--The Secretary shall pay from time to time from the Protect Consumers from Gas Price Hikes Fund to the general fund of the Treasury amounts equal to the amounts of refunds provided under section 6436.''. (b) Clerical Amendment.--The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: ``Sec. 9512. Protect Consumers from Gas Price Hikes Fund.''. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Podatek od nadzwyczajnych zysków firm naftowych i dopłaty do paliwa dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza specjalny podatek od nadmiarowych zysków największych firm naftowych, aby sfinansować bezpośrednie zwroty pieniężne dla obywateli. Celem zmian jest złagodzenie skutków wysokich cen paliw poprzez przekazanie środków z zysków korporacji prosto do portfeli podatników.\",\n  \"pl_key_points\": [\n    \"Wprowadzenie 50% podatku od nadmiarowych zysków dla firm wydobywających lub importujących ponad 300 000 baryłek ropy dziennie.\",\n    \"Wypłata kwartalnych zwrotów pieniężnych (rabatów paliwowych) dla kwalifikujących się mieszkańców.\",\n    \"Pełne dopłaty dla osób zarabiających do 75 000 USD rocznie (150 000 USD dla małżeństw), z mniejszymi kwotami dla osób o wyższych dochodach.\",\n    \"Utworzenie specjalnego funduszu ochrony konsumentów, w którym gromadzone będą środki na wypłaty dla obywateli.\"\n  ],\n  \"eng_ai_title\": \"Big Oil Windfall Profits Tax and Gasoline Rebates for Citizens\",\n  \"eng_summary\": \"This bill imposes a 50% tax on the excess profits of large oil companies and returns that money to taxpayers. The goal is to provide financial relief to individuals facing high gasoline prices through direct quarterly rebates.\",\n  \"eng_key_points\": [\n    \"A 50% tax on excess profits for oil companies producing or importing over 300,000 barrels per day.\",\n    \"Direct quarterly cash payments to eligible taxpayers to offset high gasoline costs.\",\n    \"Rebates are fully available for individuals earning up to $75,000 (or $150,000 for joint filers), phasing out for higher earners.\",\n    \"Establishment of a dedicated 'Protect Consumers from Gas Hikes Fund' to manage and distribute the tax revenue.\"\n  ],\n  \"de_ai_title\": \"Sondersteuer auf Öl-Gewinne und Benzinpreis-Rückerstattungen für Bürger\",\n  \"de_summary\": \"Dieses Gesetz führt eine 50-prozentige Steuer auf Übergewinne großer Ölkonzerne ein und gibt dieses Geld an die Steuerzahler zurück. Ziel ist es, die Bürger durch direkte vierteljährliche Rückerstattungen bei hohen Benzinpreisen finanziell zu entlasten.\",\n  \"de_key_points\": [\n    \"50 % Steuer auf Übergewinne für Ölunternehmen mit einer Produktion oder einem Import von über 300.000 Barrel pro Tag.\",\n    \"Direkte vierteljährliche Barauszahlungen an berechtigte Bürger als Ausgleich für Kraftstoffkosten.\",\n    \"Volle Rückerstattung für Einzelpersonen mit einem Einkommen bis zu 75.000 $ (150.000 $ für Ehepaare), degressiv bei höheren Einkommen.\",\n    \"Einrichtung eines speziellen Fonds zum Schutz der Verbraucher vor Benzinpreissprüngen.\"\n  ],\n  \"fr_ai_title\": \"Taxe sur les superprofits pétroliers et remises sur le carburant pour les citoyens\",\n  \"fr_summary\": \"Ce projet de loi impose une taxe de 50 % sur les bénéfices excédentaires des grandes compagnies pétrolières et redistribue cet argent aux contribuables. L'objectif est d'apporter une aide financière directe aux citoyens face à la hausse des prix de l'essence.\",\n  \"fr_key_points\": [\n    \"Taxe de 50 % sur les profits exceptionnels des entreprises pétrolières produisant ou important plus de 300 000 barils par jour.\",\n    \"Versements trimestriels directs aux contribuables éligibles sous forme de remises sur le prix de l'essence.\",\n    \"Aides complètes pour les revenus allant jusqu'à 75 000 $ (150 000 $ pour les couples), avec une réduction progressive au-delà.\",\n    \"Création d'un fonds dédié à la protection des consommateurs contre les hausses de prix du carburant.\"\n  ],\n  \"es_ai_title\": \"Impuesto a las ganancias extraordinarias de petroleras y reembolsos de gasolina\",\n  \"es_summary\": \"Esta ley establece un impuesto del 50 % sobre las ganancias excesivas de las grandes empresas petroleras para devolver ese dinero a los contribuyentes. El objetivo es aliviar el impacto de los altos precios de la gasolina mediante reembolsos trimestrales directos.\",\n  \"es_key_points\": [\n    \"Impuesto del 50 % sobre las ganancias extraordinarias de petroleras que superen los 300.000 barriles diarios.\",\n    \"Pagos trimestrales directos en efectivo a los ciudadanos elegibles para compensar los costos del combustible.\",\n    \"Reembolsos íntegros para personas con ingresos de hasta 75.000 $ (150.000 $ para parejas), disminuyendo para ingresos superiores.\",\n    \"Creación de un fondo de protección al consumidor para gestionar y distribuir lo recaudado por este impuesto.\"\n  ],\n  \"it_ai_title\": \"Tassa sugli extraprofitti petroliferi e rimborsi sulla benzina per i cittadini\",\n  \"it_summary\": \"Questa legge introduce una tassa del 50% sui profitti in eccesso delle grandi compagnie petrolifere per ridistribuire il ricavato ai contribuenti. L'obiettivo è fornire un sostegno economico diretto ai cittadini contro il rincaro dei carburanti.\",\n  \"it_key_points\": [\n    \"Tassa del 50% sugli extraprofitti per le società petrolifere che estraggono o importano oltre 300.000 barili al giorno.\",\n    \"Erogazione di rimborsi trimestrali diretti ai cittadini per ammortizzare le spese per la benzina.\",\n    \"Accesso totale al rimborso per redditi fino a 75.000 $ (150.000 $ per le coppie), con riduzione graduale per redditi più alti.\",\n    \"Istituzione di un fondo dedicato alla protezione dei consumatori dai rincari dei prezzi del carburante.\"\n  ],\n  \"nl_ai_title\": \"Belasting op overwinsten van oliemaatschappijen en benzinekortingen voor burgers\",\n  \"nl_summary\": \"Dit wetsvoorstel voert een belasting van 50% in op de overwinsten van grote oliemaatschappijen en geeft dit geld terug aan de belastingbetalers. Het doel is om burgers financiële steun te bieden bij hoge benzineprijzen via directe kwartaalbetalingen.\",\n  \"nl_key_points\": [\n    \"Een belasting van 50% op extra winsten voor oliebedrijven die meer dan 300.000 vaten per dag produceren of importeren.\",\n    \"Directe driemaandelijkse contante betalingen aan in aanmerking komende burgers als compensatie voor brandstofkosten.\",\n    \"Volledige kortingen voor inkomens tot $75.000 ($150.000 voor gezamenlijke aangiften), afbouwend bij hogere inkomens.\",\n    \"Oprichting van een speciaal fonds om consumenten te beschermen tegen stijgende benzineprijzen.\"\n  ],\n  \"pt_ai_title\": \"Imposto sobre lucros extraordinários do petróleo e reembolsos de gasolina\",\n  \"pt_summary\": \"Este projeto de lei impõe um imposto de 50% sobre os lucros excessivos das grandes petrolíferas e devolve esse dinheiro aos contribuintes. O objetivo é oferecer alívio financeiro direto aos cidadãos perante os elevados preços da gasolina.\",\n  \"pt_key_points\": [\n    \"Taxa de 50% sobre lucros excedentes para empresas petrolíferas com produção ou importação superior a 300.000 barris por dia.\",\n    \"Pagamentos trimestrais diretos aos contribuintes elegíveis para compensar os custos dos combustíveis.\",\n    \"Reembolsos integrais para rendimentos até 75.000 $ (150.000 $ para casais), diminuindo progressivamente para rendimentos superiores.\",\n    \"Criação de um fundo de proteção dos consumidores para gerir e distribuir as receitas deste imposto.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\", \"Benefits\"]\n}"
    }
  ]
}