1. Short title This Act may be cited as the End Polluter Welfare Act of 2020 . 2. Table of contents The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I—Elimination of subsidies for fossil-fuel production Sec. 101. Definition of fossil fuel. Sec. 102. Royalty relief. Sec. 103. Royalties under Mineral Leasing Act. Sec. 104. Elimination of interest payments for royalty overpayments. Sec. 105. Removal of limits on liability for offshore facilities and pipeline operators. Sec. 106. Restrictions on use of appropriated funds by international financial institutions for projects that support fossil fuel. Sec. 107. Fossil Energy Research and Development Program. Sec. 108. Advanced Research Projects Agency—Energy. Sec. 109. Incentives for innovative technologies. Sec. 110. Rural Utility Service loan guarantees. Sec. 111. Prohibition on use of funds by the United States International Development Finance Corporation or the Export-Import Bank of the United States for financing projects, transactions, or other activities that support fossil fuel. Sec. 112. Transportation funds for grants, loans, loan guarantees, and other direct assistance. Sec. 113. Elimination of exclusion of certain lenders as owners or operators under CERCLA. Sec. 114. Termination of various tax expenditures relating to fossil fuels. Sec. 115. Termination of certain deductions and credits related to fossil fuels. Sec. 116. Uniform seven-year amortization for geological and geophysical expenditures. Sec. 117. Natural gas gathering lines treated as 15-year property. Sec. 118. Termination of last-in, first-out method of inventory for oil, natural gas, and coal companies. Sec. 119. Repeal of percentage depletion for coal and hard mineral fossil fuels. Sec. 120. Termination of capital gains treatment for royalties from coal. Sec. 121. Modifications of foreign tax credit rules applicable to oil and gas industry taxpayers receiving specific economic benefits. Sec. 122. Increase in oil spill liability trust