new clause: (iii) in the case of crude oil received or petroleum products entered after December 31, 2017, 10 cents a barrel. . (b) Effective date The amendments made by this section shall apply to crude oil received and petroleum products entered after the date of the enactment of this Act. 521. Application of certain environmental taxes to synthetic crude oil (a) In general Paragraph (1) of section 4612(a) of the Internal Revenue Code of 1986 is amended to read as follows: (1) Crude oil (A) In general The term crude oil includes crude oil condensates, natural gasoline, and synthetic crude oil. (B) Synthetic crude oil For purposes of subparagraph (A), the term synthetic crude oil means any bitumen and bituminous mixtures, any oil manufactured from bitumen and bituminous mixtures, and any liquid fuel manufactured from coal. . (b) Effective date The amendment made by this section shall apply to oil and petroleum products received or entered during calendar quarters beginning more than 60 days after the date of the enactment of this Act. 522. Denial of deduction for removal costs and damages for certain oil spills (a) In general Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 280I. Expenses for removal costs and damages relating to certain oil spill liability No deduction shall be allowed under this chapter for any amount paid or incurred with respect to any costs or damages for which the taxpayer is liable under section 1002 of the Oil Pollution Act of 1990 ( 33 U.S.C. 2702 ). . (b) Clerical amendment The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 280I. Expenses for removal costs and damages relating to certain oil spill liability. . (c) Effective date The amendments made by this section shall apply with respect to any liability arising in taxable years ending after the date of the enactment of this Act. 523. Tax on crude oil and natural gas