the Secretary of the Treasury (or the Secretary’s delegate) shall conduct a study, and submit the results to the Committee on Ways and Means and the Committee on Energy and Commerce of the House of Representatives and the Committee on Finance and the Committee on Environment and Public Works of the Senate— (1) to determine the loss in revenue to the Treasury as a result of deductions allowed by the Internal Revenue Code of 1986 for cleaning up oil that is discharged (within the meaning of section 1002 of the Oil Pollution Act of 1990 ( 33 U.S.C. 2702 )) after April 19, 2010