property. Sec. 415. Extension and modification of the alternative fuel vehicle refueling property credit. TITLE V—Ending new fossil fuel investments Subtitle A—Ending new fossil fuel investments Sec. 501. Moratorium on new major fossil fuel projects. Sec. 502. Ending fossil fuel subsidies. Subtitle B—Ending fossil fuel subsidies Sec. 511. Termination of various tax expenditures relating to fossil fuels. Sec. 512. Uniform 7-year amortization for geological and geophysical expenditures. Sec. 513. Natural gas gathering lines treated as 15-year property. Sec. 514. Repeal of domestic manufacturing deduction for hard mineral mining. Sec. 515. Limitation on deduction for income attributable to domestic production of oil, natural gas, or primary products thereof. Sec. 516. Termination of last-in, first-out method of inventory for oil, natural gas, and coal companies. Sec. 517. Repeal of percentage depletion for coal and hard mineral fossil fuels. Sec. 518. Termination of capital gains treatment for royalties from coal. Sec. 519. Modifications of foreign tax credit rules applicable to oil, natural gas, and coal companies which are dual capacity taxpayers. Sec. 520. Increase in Oil Spill Liability Trust Fund financing rate. Sec. 521. Application of certain environmental taxes to synthetic crude oil. Sec. 522. Denial of deduction for removal costs and damages for certain oil spills. Sec. 523. Tax on crude oil and natural gas produced from the outer Continental Shelf in the Gulf of Mexico. Sec. 524. Repeal of corporate income tax exemption for publicly traded partnerships with qualifying income and gains from activities relating to fossil fuels. TITLE VI—Maintaining American competitiveness Sec. 601. Purposes