The Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Public Law 116-260), enacted on December 27, 2020, as part of the Consolidated Appropriations Act, 2021, extended the oil spill liability tax for the period beginning on January 1, 2021, and ending on December 31, 2025. The oil spill liability tax remains at $0.09 per barrel.

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