US Federal 2025-2026 Regular Session

US Federal Senate Bill SB4111

Introduced
3/17/26  

Caption

Big Oil Windfall Profits Tax Act

Impact

The introduction of SB4111 is expected to significantly alter the state’s tax landscape, particularly for the oil and gas sector. If passed, the bill would establish guidelines for determining what constitutes windfall profits, thus creating a framework for the taxation of these profits at an elevated rate. The revenue generated is aimed at benefiting local communities and addressing pressing economic needs, such as public transportation, education funding, and environmental initiatives. This tax could potentially lead to increased financial resources for state programs while aiming to curb price gouging in the fuel market.

Summary

SB4111, known as the Big Oil Windfall Profits Tax Act, seeks to implement a tax on excess profits generated by oil companies. This legislation is part of a broader effort to address concerns over high fuel prices and the substantial profits reported by major oil corporations. The intent of the bill is to redistribute what proponents consider unearned profits back to the citizens through various state-funded initiatives, including direct rebates and funding for infrastructure projects. Supporters argue that by taxing these windfall profits, the state can alleviate some economic burdens faced by residents due to rising fuel costs.

Contention

Despite its potential benefits, SB4111 has faced criticism and resistance from oil industry stakeholders and some legislators. Opponents argue the bill may discourage investment in the state by creating an unfavorable business climate for oil companies, ultimately leading to job losses and reduced economic activity. Additionally, there are concerns that defining 'windfall profits' may be subjective, creating complexity in enforcement and compliance. Furthermore, critics warn that the pass-through costs incurred from this tax could lead to higher prices at the pump, countering the bill's intended purpose of reducing consumer burden.

Companion Bills

US HB7960

Same As Big Oil Windfall Profits Tax Act

Previously Filed As

US HB7960

Big Oil Windfall Profits Tax Act

US HB8222

End Russian Oil Windfalls Act

US HB5983

National Resilience and Recovery Fund Act

US HB383

End Oil and Gas Tax Subsidies Act of 2025

US S2715

Imposes 10 percent electric public utility windfall surtax on taxpayers with allocated taxable net income in excess of $10 million under CBT.

US HB2224

Tar Sands Tax Loophole Elimination Act

US SB1026

Tar Sands Tax Loophole Elimination Act

US S2719

Imposes 30 percent electric public utility windfall surtax on certain taxpayers with allocated taxable net income in excess of 20 percent above five-year average income under CBT.

US A1335

Imposes 30 percent electric public utility windfall surtax on certain taxpayers with allocated taxable net income in excess of 20 percent above five-year average income under CBT.

US S04176

Enacts the "Empire State Windfall Profits Tax Act", establishing an excise tax on the quarterly receipts of a company experiencing a profit windfall.

Similar Bills

No similar bills found.