31, 2020, 10 cents a barrel. , and (2) by striking subsection (f) and inserting the following: (f) Application of Oil Spill Liability Trust Fund financing rate The Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply on and after April 1, 2006, or if later, the date which is 30 days after the last day of any calendar quarter for which the Secretary estimates that, as of the close of that quarter, the unobligated balance in the Oil Spill Liability Trust Fund is less than $2,000,000,000. . (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. 123. 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— (i) any bitumen and bituminous mixtures, (ii) any oil derived from bitumen and bituminous mixtures (including oil derived from tar sands), (iii) any liquid fuel derived from coal, and (iv) any oil derived from kerogen-bearing sources (including oil derived from oil shale). . (b) Regulatory authority To address other types of crude oil and petroleum products Subsection (a) of section 4612 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (10) Regulatory authority to address other types of crude oil and petroleum products Under such regulations as the Secretary may prescribe, the Secretary may include as crude oil or as a petroleum product subject to tax under section 4611, any fuel feedstock or finished fuel product customarily transported by pipeline, vessel, railcar, or tanker truck if the Secretary determines that— (A) the classification of such fuel feedstock or finished fuel product is consistent with the