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 fund financing rate. Sec. 123. Application of certain environmental taxes to synthetic crude oil. Sec. 124. Denial of deduction for removal costs and damages for certain oil spills. Sec. 125. Tax on crude oil and natural gas produced from the outer Continental Shelf in the Gulf of Mexico. Sec. 126. Repeal of corporate income tax exemption for publicly traded partnerships with qualifying income and gains from activities relating to fossil fuels. Sec. 127. Amortization of qualified tertiary injectant expenses. Sec. 128. Amortization of development expenditures. Sec. 129. Amortization of certain mining exploration expenditures. Sec. 130. Amortization of intangible drilling and development costs in the case of oil and gas wells and geothermal wells. Sec. 131. Permanent excise tax rate for funding of Black Lung Disability Trust Fund. Sec. 132. Termination of renewable electricity production credit eligibility for refined coal. Sec. 133. Treatment of foreign oil related income as subpart F income. Sec. 134. Repeal of exclusion of foreign oil and gas extraction income from the determination of tested income. Sec. 135. Termination of credit for carbon oxide sequestration. Sec. 136. Powder River Basin. Sec. 137. Study and elimination of additional fossil fuel subsidies. TITLE II—Additional limitations on certain fossil-fuel production subsidies Sec. 201. Limitation on certain forms of assistance under the CARES Act. Sec. 202. Limitations on banks operating fossil fuel companies. Sec. 203. Moratorium on oil and natural gas lease sales, noncompetitive leases for oil or natural gas, the issuance of coal leases, and modifications to certain regulations. Sec. 204. Strategic Petroleum Reserve. Sec. 205. Limitation on availability of funds under the Defense Production Act of 1950.