; (ii) in subsection (e)(2)(B), by inserting after clause (ii) the following: (iii) Modified environmental tax taxable income The term modified environmental tax taxable income has the meaning given to such term by section 59B(b). ; and (iii) in subsection (g)(1)(A), by striking plus at the end of clause (ii), by redesignating clause (iii) as clause (iv) and by inserting after clause (ii) the following: (iii) the tax imposed by section 59B, plus . (H) Section 9507(b)(1) of such Code is amended by inserting 59B, before 4611 . (3) Clerical amendment The table of parts for subchapter A of chapter 1 of such Code is amended by inserting after the item relating to part VII the following new item: Part VIII. Environmental tax . (d) Clarification of tar sands as crude oil for excise tax purposes (1) In general Section 4612(a)(1) of such Code is amended to read as follows: (1) Crude oil The term crude oil includes crude oil condensates, natural gasoline, any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (including oil derived from tar sands), and any oil derived from kerogen-bearing sources (including oil derived from oil shale). . (2) Technical amendment Section 4612(a)(2) of such Code is amended by striking from a well located . (e) Technical amendments (1) Subsection (b) of section 4611 of such Code is amended— (A) by striking or exported from in paragraph (1)(A); (B) by striking or exportation in paragraph (1)(B); and (C) by striking and exportation in the heading thereof. (2) Paragraph (3) of section 4611(d) of such Code is amended— (A) by striking or exporting the crude oil, as the case may be and inserting the crude oil