1. Short title; table of contents (a) Short title This Act may be cited as the Close Big Oil Tax Loopholes Act . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. TITLE I—Close big oil tax loopholes Sec. 101. Modifications of foreign tax credit rules applicable to major integrated oil companies which are dual capacity taxpayers. Sec. 102. Limitation on section 199 deduction attributable to oil, natural gas, or primary products thereof. Sec. 103. Limitation on deduction for intangible drilling and development costs