Letters & Comments

Infrastructure, Letters and Comments May 12, 2025

Dear Representative Fedorchak:

The undersigned organizations are pleased to provide our views in response to your AI and Energy Working Group’s recently circulated Request for Information. We represent companies and workers who build and provide equipment, materials, supplies and services to energy infrastructure development, including facilities essential to natural gas production, transportation and consumption. We comprise the vast industrial and labor supply chain that underpins American energy abundance, reliability and affordability.

We applaud and stand ready to support your critical work to develop legislative and policy recommendations to ensure that abundant power is available to support data centers critical to American AI dominance.

Long-term policy durability enshrined in law is critically essential to encourage large, long- term, multi-year investments by developers of energy infrastructure. Our comments below primarily address Pillar One of your Request for Information: American Energy Dominance and AI Energy Demands.

Letters and Comments, Taxes May 12, 2025

Dear Speaker Johnson, Majority Leader Thune, Leader Jeffries, and Leader Schumer:

We, the undersigned organizations, representing thousands of businesses who collectively employ millions of Americans in all sectors of the U.S. economy, urge Congress to immediately enact three specific pro-growth tax relief proposals in the upcoming reconciliation bill authorized by H.Con.Res.14, the fiscal year 2025 budget resolution. …

We strongly urge Congress to bolster our economy and support American workers and families. Congress should restore immediate R&D expensing, a pro-growth interest deductibility standard, and full expensing for capital investments.

Letters and Comments May 2, 2025

We write to you today as a coalition of oil and natural gas trade associations representing over 80% of domestic production in the United States to express our strong support for the budget reconciliation provisions currently under consideration by the House Natural Resources Committee. We stand ready to offer our full assistance in fulfilling President Donald J. Trump’s goals to unleash American energy and strengthen the economic future of the United States.

We strongly agree with the President that the success of the American economy and the prosperity of its citizens depend on the ability of our members to prudently access and develop the abundant energy resources with which our nation has been so generously blessed.

The budget reconciliation provisions under consideration are critical to advancing this shared goal. Our coalition advocated tirelessly during the Biden Administration for a return to regularly held federal lease sales, common-sense permitting reform, and unleashing American resources. These provisions, included in the House Natural Resources bill text will increase domestic energy production allowing for affordable and reliable energy to all Americans. …

Letters and Comments, Methane, Taxes Apr 4, 2025

Dear Speaker Johnson and Majority Leader Thune:

We, the undersigned, congratulate you on the recent passage of H.J. Res 35, expressing Congress’s disapproval of the Environmental Protection Agency’s (EPA) rulemaking on the Waste Emissions Charge (WEC).

Passage of this Congressional Review Act (CRA) resolution, signed by President Trump, is an important step toward rectifying a disastrous approach to regulating methane emissions stemming from oil and natural gas production by eliminating the administrative means to collect the tax.

However, that was just step one. It is critically important to repeal the WEC, which was established in the 2022 Inflation Reduction Act (IRA) and remains federal law.

While the CRA removed the ability of EPA to charge for methane emissions, and collect the tax for now, the legal authority for doing so in the future remains, and it is imperative that Congress address this matter as soon as possible.

Letters and Comments, Taxes Feb 26, 2025

To Members of the United States Congress:

The undersigned organizations support extending pro-growth tax policies that have raised workers’ wages, helped families weather inflation, and led to more well-paying jobs. The individual, business, and estate tax provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”) have been instrumental in helping achieve these goals and should be made permanent.

As lawmakers contemplate advancing tax reform legislation through budget reconciliation this year, the importance of adopting the appropriate budget baseline cannot be overstated. We believe it is imperative that Congress adopt a current-policy baseline.

Adopting a current-policy baseline would avoid a $4 trillion dollar tax increase on American families and employers by creating a pathway for Congress to make the TCJA permanent. Doing so would provide businesses the certainty and stability they need to make the long-term investments that drive growth, accelerate productivity, and increase prosperity across all segments of the economy. …

Letters and Comments Feb 13, 2025

Dear Senator Cruz,

We are writing to express our strong support for your proposed resolution of disapproval under the Congressional Review Act (CRA) regarding the Department of Energy’s (DOE) rule on gas-fired instantaneous water heaters.

Our respective Trade Associations represent 80% of the new oil and gas resources brought online each year. Over the past four years we have fought the prior Administration’s every move to restrict the production and consumption of fossil energy. This rule is a perfect example of the direct result of the Biden Administration’s illegal whole-of-government assault on oil and natural gas use and consumption.

It effectively mandates the use of condensing technology, which increases the upfront cost and restricts options for American families. The clear intent of this regulation is to increase the upfront cost of natural gas-fired equipment to force consumers to fuel switch and use electric water heaters. This constitutes an unlawful overreach, and Congressional intervention is urgently required to rectify this flawed rule. …

Letters and Comments, Taxes Jan 23, 2025

Re: Equalize the Tax Treatment of Oil & Natural Gas Capital Expenditures under the CAMT to Unlock Domestic Energy Production

Dear Chairman Smith, Chairman Crapo, Ranking Member Neal, and Ranking Member Wyden:

With this new Congress, we have a real opportunity to spur domestic energy production through common-sense, durable reform. This includes tax policy and the equitable treatment of capital investment to produce our own oil and natural gas.

On behalf of U.S. independent producers of oil and natural gas, we urge this Congress to rectify prior unsound and disparate tax policy embedded in the corporate alternative minimum tax (CAMT) and allow for the accelerated cost-recovery of intangible drilling costs (IDCs).

IDCs are ordinary business expenses incurred in the exploration, development, and drilling of new wells — including wages, repairs, supplies, fuel, surveying, and ground clearing. …

Infrastructure, Letters and Comments Dec 10, 2024

Dear Mr. Speaker,

We write to you today, as a coalition of oil and natural gas trade associations representing over 80% of domestic production in the United States, urging you to take swift action on permitting reform before the close of the 118th Congress. We strongly believe that immediate action on this important issue is critical for our industry to fully unleash the power of American energy as the results of the election in November clearly shows the American people support.

Permitting reform is critical to bolstering America’s energy security, growing American jobs, and building much-needed energy infrastructure to support the projected energy demands in our country in the coming years. According to an analysis by the Lawrence Berkeley National Laboratory, in 2000, on average, it took two years for an energy infrastructure project to go from the point of its first permit being filed to becoming operational in the United States. This includes everything from interstate gas pipelines to renewable energy transmission projects. Over 20 years later, in 2022, the average was over 5 years. Such delays discourage investment in these projects and threatens our energy security. Many projects take even longer or are ultimately cancelled as funding is lost or companies simply give up.

While we certainly support additional Congressional action on the issue in the 119th Congress, our coalition believes there is an opportunity in the coming weeks to pass the Energy Permitting Reform Act of 2024, which will in turn expedite President Trump’s ability to execute on his promise to unleash American energy early in his first term. …

Letters and Comments, Taxes Sep 12, 2024

To the Members of the United States Congress and New Administration:

Absent congressional action, at the end of 2025 American families and employers will be hit with the largest tax increase in American history.

The pro-growth tax reforms enacted in 2017 have been instrumental in driving economic growth, fostering capital investment, job creation, and higher wages. The expiration of many of these reforms will reduce economic growth, increase costs for families, harm main street businesses, reduce take-home pay for workers, and result in significant job losses. These outcomes are unacceptable and completely avoidable.

We are calling on the next Congress and Administration to commit to pursuing a pro-growth agenda and acting to prevent any tax increases on American families or businesses. By maintaining a pro-growth tax code, we can continue to build a robust economy that benefits all Americans and ensures that our nation remains a leader in global competitiveness and economic opportunity.

IPAA is the industry's strongest presence in the nation's capital and these are important times. The entire oil and gas industry remains under fire from anti-development groups; but with these challenges arise unique opportunities that IPAA is seizing for our members.