Offending Oil Polluters Act This bill amends the Internal Revenue Code to deny certain tax credits or deductions to an offending oil polluter. The bill defines "offending oil polluter" as any person who is responsible for a vessel or facility from which oil or a hazardous substance is discharged and any person who is a member of the same expanded affiliated group as the offending oil polluter. Specifically, the bill denies a deduction or a credit for any amount paid or incurred: in connection with a discharge of oil or a hazardous substance, for attorney fees and court costs in connection with any legal action involving such discharge, as a payment or restitution related to such discharge, and for costs or penalties certified in a settlement by a federal court or required by federal law or regulations. The Department of the Treasury must report to Congress regarding: (1) the revenue loss as a result of tax deductions allowed for cleaning up oil that is discharged after April 19, 2010, and (2) the amount of revenue savings resulting from this bill.