119th Congress · introduced in the Senate · Mar 17, 2026
Big Oil Windfall Profits Tax Act
Official title from Congress.gov
Latest action (Mar 17, 2026): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
11 citations.
KOCH GOVERNMENT AFFAIRS, LLC · lobbying firm or registrant: KOCH GOVERNMENT AFFAIRS, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$6,770,000
Spent on own lobbying
…related to tax policy; Treasury guidance on Qualified Opportunity Zones; H.R. 8870, Build America 250 Act; H.R. 9338, Pipeline Safety Reauthorization of 2026; S. 4111 / H.R. 7960, The Big Oil Windfall Profits Tax Act; H.R. 8803, The Iran War Oil Crisis Windfall Profits Tax Act H.R. 8803.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILLIPS 66 · lobbying firm or registrant: PHILLIPS 66
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,280,000
Spent on own lobbying
S. 4588, Taxing Buybacks from Big Oil Windfalls Act; S. 4111 and H.R. 7960, Big Oil Windfall Profits Tax Act; S. 4784, Section 815 - Limitations Relating to Capital Distributions for Defense Contractors; S. 4212, Priorit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LEAGUE OF CONSERVATION VOTERS · lobbying firm or registrant: LEAGUE OF CONSERVATION VOTERS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$220,000
Spent on own lobbying
Supported H.R.7960 /S.4111 the Big Oil Windfall Profits Tax.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 14, 2026 · issue area: Financial Institutions/Investments/Securities
$220,000
Spent on own lobbying
HOUSE: H.R. 7061: Big Oil Windfall Profits Act (Support) SENATE: S. 4111: Big Oil Windfall Profits Tax Act (Support)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…t HR 7959IRS Whistleblower Program Improvement Act HR 7971Taxpayer Experience Improvement Act HR 6495the Taxpayer Notification and Privacy Act HR 227Clergy Act S.4111Big Oil Windfall Profits Tax Act Federal Gas Tax suspension IRS-2026-0265-0001Partnership Basis Transactions S. 3931TAS Act S. 4302Improving IRS Customer Servic…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LEAGUE OF CONSERVATION VOTERS · lobbying firm or registrant: LEAGUE OF CONSERVATION VOTERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$230,000
Spent on own lobbying
Supported H.R.7960, the Big Oil Windfall Profits Tax Act. Supported S.4111, the Big Oil Windfall Profits Tax Act. Supported S.4588, the Taxing Buybacks from Big Oil Windfalls Act.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILLIPS 66 · lobbying firm or registrant: PHILLIPS 66
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,320,000
Spent on own lobbying
S. 4588, Taxing Buybacks from Big Oil Windfalls Act; S. 4111 and H.R. 7960, Big Oil Windfall Profits Tax Act; S. 4784, Section 815 - Limitations Relating to Capital Distributions for Defense Contractors; S. 4212, Priorit…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 14, 2026 · issue area: Financial Institutions/Investments/Securities
$100,000
Spent on own lobbying
HOUSE: H.R. 7061: Big Oil Windfall Profits Act (Support) SENATE: S. 4111: Big Oil Windfall Profits Tax Act (Support)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LEAGUE OF CONSERVATION VOTERS · lobbying firm or registrant: LEAGUE OF CONSERVATION VOTERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Energy/Nuclear
$200,000
Spent on own lobbying
…s from Overregulation With Exceptional Rinsing (SHOWER) Act Opposed H.R. 5184, the Affordable Housing Over Mandating Efficiency Standards (HOMES) Act Supported S.4111, the Big Oil Windfall Profits Tax Act Supported H.R.7728, the Connect the Grid Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FACT COALITION (A PROJECT OF THE FUND FOR CONSTITUTIONAL GOVERNMENT) · lobbying firm or registrant: FACT COALITION (A PROJECT OF THE FUND FOR CONSTITUTIONAL GOVERNMENT)
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Spent on own lobbying
…s for Outsourcing Act Provisions on international tax relating to the Tax Cuts and Jobs Act Provisions to increase tax transparency for SEC-listed corporations S. 4111, Big Oil Windfall Profits Tax Act S. 2444, H.R. 4714, End Polluters Welfare Act H.R. 383, End Oil and Gas Tax Subsidies Act S.J.Res. 95, A joint resolution pro…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SIERRA CLUB · lobbying firm or registrant: SIERRA CLUB
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: Financial Institutions/Investments/Securities
$120,000
Spent on own lobbying
HOUSE: H.R. 7061: Big Oil Windfall Profits Act (Support) SENATE: S. 4111: Big Oil Windfall Profits Tax Act (Support
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing