To amend the Internal Revenue Code of 1986 to modify certain percentage depletion rules with respect to oil and gas wells.

The bill "To amend the Internal Revenue Code of 1986 to modify certain percentage depletion rules with respect to oil and gas wells" was introduced in the 119th Congress on March 20, 2026. It aims to make changes to the percentage depletion rules concerning oil and gas wells within the Internal Revenue Code of 1986. Further details and provisions relating to this amendment are not provided in the context.