The "End Polluter Welfare Act of 2025" seeks to comprehensively eliminate federal subsidies and tax incentives supporting fossil fuel production and use. This legislation defines "fossil fuel" as coal, petroleum, natural gas, or their derivatives used for fuel, and targets financial benefits across various government programs and the tax code. Its broad scope aims to redirect financial support away from traditional energy sources. The bill significantly increases royalty rates for new and existing federal coal, oil, and natural gas leases from current rates (e.g., 12.5% or 16.67%) to a uniform 18.75%. It also repeals provisions allowing for royalty relief and eliminates limits on liability for offshore facilities and pipeline operators under the Oil Pollution Act of 1990, increasing financial responsibility for potential spills. These changes aim to ensure a fairer return to taxpayers and greater accountability from industry. The legislation prohibits various federal entities from providing financial support for fossil fuel projects. This includes rescinding unobligated funds and preventing future appropriations to international financial institutions that support fossil fuels. It also terminates the Department of Energy's Office of Fossil Energy and Carbon Management and restricts the DOE Loan Programs Office, USDA, ARPA-E, Rural Utility Service, and other development and trade agencies from funding fossil fuel or certain carbon capture projects. A major component of the bill involves amending the Internal Revenue Code of 1986 to terminate numerous tax expenditures related to fossil fuels. Key provisions include ending the enhanced oil recovery credit, the credit for producing oil and natural gas from marginal wells, and percentage depletion for oil, gas, coal, and hard mineral fossil fuels. It also eliminates bonus depreciation for fossil fuel property, restricts qualified business income deductions, and removes the research credit for fossil fuel activities. The bill modifies amortization schedules , extending the period for geological and geophysical expenditures, qualified tertiary injectant expenses, development expenditures, mining exploration expenditures, and intangible drilling and development costs to an 84-month (seven-year) amortization. It also terminates the Last-In, First-Out (LIFO) inventory method for oil, natural gas, and coal companies, and ends capital gains treatment for coal royalties. These changes aim to reduce immediate tax benefits for fossil fuel companies. Further tax changes include increasing the Oil Spill Liability Trust Fund financing rate to 10 cents per barrel and expanding environmental taxes to cover synthetic crude oil, such as oil derived from tar sands or oil shale. The bill also denies tax deductions for certain oil spill removal costs and damages. A new 13% tax is imposed on crude oil and natural gas produced from the Outer Continental Shelf in the Gulf of Mexico, with a credit for federal royalties paid. The bill repeals specific sections of recent legislation, including parts of the BUILDER Act , the Inflation Reduction Act (related to offshore leasing), and the "One Big Beautiful Bill Act," which had provided certain benefits or regulatory streamlining for fossil fuel industries. Finally, it mandates a study to identify and subsequently eliminate any additional federal fossil fuel subsidies not explicitly addressed in the bill, including those related to accelerated cost recovery periods.