This legislation aims to broaden the scope of the federal excise tax on petroleum by amending the Internal Revenue Code of 1986. Specifically, it clarifies that the definition of "crude oil" for tax purposes includes products derived from tar sands , bitumen, bituminous mixtures, and oil from kerogen-bearing sources like oil shale. This expansion ensures that these unconventional oil sources are subject to the same excise taxes as traditional crude oil, potentially increasing revenue for environmental cleanup funds. Furthermore, the bill grants the Secretary of the Treasury new regulatory authority to classify other fuel feedstocks or finished fuel products as taxable if they are customarily transported and pose a significant risk of hazard in the event of a discharge, consistent with the Oil Pollution Act of 1990. A technical amendment also removes a geographical limitation on the origin of crude oil for tax purposes, broadening its applicability.