119th Congress

S.4604

Protecting America’s Small Oil and Gas Producers and Rural Jobs Act

Introduced·5/20/26

Prefiled

Introduced5/20/26

Chamber Passed

Final Passage

Complete

Introduced

S. 4604

May 20, 2026

Mr. Marshall (for himself, Mr. Cassidy, and Mr. Moran) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to modify certain percentage depletion rules with respect to oil and gas wells.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Protecting America’s Small Oil and Gas Producers and Rural Jobs Act”.