II 118th CONGRESS 1st Session S. 408 IN THE SENATE OF THE UNITED STATES February 14, 2023 Mr. Whitehouse (for himself, Mr. Padilla , Mr. Merkley , Mr. Brown , Mr. Casey , Ms. Warren , Mr. Markey , Mr. Blumenthal , Mr. Bennet , Mr. Murphy , Mr. Kaine , Mr. Warnock , Ms. Baldwin , Mr. Booker , Ms. Stabenow , Mr. Sanders , Mr. Reed , and Mrs. Feinstein ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to impose a windfall profits excise tax on crude oil and to rebate the tax collected back to individual taxpayers, and for other purposes.