diff --git a/CONTRIBUTING.md b/CONTRIBUTING.md index f7ce6f09b..cb0817cf8 100644 --- a/CONTRIBUTING.md +++ b/CONTRIBUTING.md @@ -43,7 +43,7 @@ If you would like to query the local database instance: To update site data, run `make site-data`. ### Deployment -This site is deployed on [Federalist](https://federalist.18f.gov) whenever a commit it pushed to GitHub. Changes are deployed automatically to the production site when commits are pushed to the `master` branch. +This site is deployed on [Federalist](https://federalist.fr.cloud.gov/) whenever a commit it pushed to GitHub. Changes are deployed automatically to the production site when commits are pushed to the `master` branch. If deploying the site to a production environment, make sure to minify the JS files: diff --git a/Makefile b/Makefile index 1271e556c..6850857da 100644 --- a/Makefile +++ b/Makefile @@ -656,13 +656,13 @@ tables/all_production: data/all-production/product rm $$tmp @$(call load-sql,data/all-production/rollup.sql) -tables/company_revenue: data/company/years +tables/company_revenue: data/company-revenue/output @$(call drop-table,company_revenue) tmp=$^/all.ndjson; \ for company_filename in $^/????.tsv; do \ filename="$${company_filename##*/}"; \ COMPANY_YEAR="$${filename%%.*}"; \ - $(tito) -r tsv --map ./data/company/transform.js \ + $(tito) -r tsv --map ./data/company-revenue/transform.js \ $$company_filename >> $$tmp; \ done; \ $(tables) -i $$tmp -t ndjson -n company_revenue && \ diff --git a/PULL_REQUEST_TEMPLATE.md b/PULL_REQUEST_TEMPLATE.md index b1f3aca41..eebc681fb 100644 --- a/PULL_REQUEST_TEMPLATE.md +++ b/PULL_REQUEST_TEMPLATE.md @@ -2,7 +2,7 @@ Fixes issue(s) # . [![CircleCI](https://circleci.com/gh/18F/doi-extractives-data/tree/BRANCH_NAME.svg?style=svg)](https://circleci.com/gh/18F/doi-extractives-data/tree/BRANCH_NAME) -[:sunglasses: PREVIEW](https://federalist.18f.gov/preview/18F/doi-extractives-data/BRANCH_NAME/) +[:sunglasses: PREVIEW](https://federalist.fr.cloud.gov/preview/18f/doi-extractives-data/BRANCH_NAME/) Changes proposed in this pull request: diff --git a/README.md b/README.md index c6d534aa8..0b8040166 100644 --- a/README.md +++ b/README.md @@ -14,7 +14,7 @@ This repository contains the code for useiti.doi.gov, which is a website that in ## Why -This effort was announced as part of President Obama’s [Open Government Partnership National Action Plan](http://www.whitehouse.gov/blog/2013/12/06/united-states-releases-its-second-open-government-national-action-plan), which commits the U.S. to ensuring taxpayers are receiving every dollar due for extraction of the U.S.’s natural resources. +This effort was announced as part of President Obama’s [Open Government Partnership National Action Plan](https://obamawhitehouse.archives.gov/blog/2013/12/06/united-states-releases-its-second-open-government-national-action-plan), which commits the U.S. to ensuring taxpayers are receiving every dollar due for extraction of the U.S.’s natural resources. In December of 2013, the U.S. applied to become part of an international standard called the [Extractive Industries Transparency Initiative (EITI)](http://www.eiti.org/). EITI is a global coalition of governments, companies and civil society working together to improve openness and accountable management of revenues from natural resources. For more information on the U.S. process of implementing the EITI standard, see [about USEITI](https://useiti.doi.gov/about/). diff --git a/_case-studies/boone-logan-and-mingo.md b/_case-studies/boone-logan-and-mingo.md index 049b28c1a..4219f1786 100644 --- a/_case-studies/boone-logan-and-mingo.md +++ b/_case-studies/boone-logan-and-mingo.md @@ -3,13 +3,13 @@ title: Boone, Logan, and Mingo Counties, West Virginia | Case Studies title_display: Boone, Logan, and Mingo Counties, West Virginia description: The U.S. possesses the largest estimated recoverable coal reserves in the world. This resource abundance allowed coal to serve as the single largest source of domestic electricity generation for more than six decades. However, coal production has declined since 2007 due to increased competition from natural gas, as well as the effects of recent federal regulations. tag: -- local -- case study +- Local +- Case study - Boone county - Logan county - Mingo county - West Virginia -- coal +- Coal layout: content permalink: /case-studies/boone-logan-and-mingo/ resource: coal diff --git a/_case-studies/campbell.md b/_case-studies/campbell.md index 93a6a92b5..1333a71fa 100644 --- a/_case-studies/campbell.md +++ b/_case-studies/campbell.md @@ -3,11 +3,11 @@ title: Campbell County, Wyoming | Case Studies title_display: Campbell County, Wyoming description: Most of the coal consumed in the U.S. fuels the country’s electricity needs, and coal constitutes 39% of all electricity generated in the U.S. Wyoming leads domestic coal production, accounting for two-fifths of the nation’s output. More coal is extracted in Wyoming than in the next four largest coal-producing states combined, with nine of the nation’s ten largest mines located in the state. Campbell County, in the northeast corner of the state, supplies more coal for generating electricity than any other county in the nation. tag: -- local -- case study +- Local +- Case study - Campbell county - Wyoming -- coal +- Coal layout: content permalink: /case-studies/campbell/ resource: coal diff --git a/_case-studies/default.md b/_case-studies/default.md index 6d16d61f7..646d63949 100644 --- a/_case-studies/default.md +++ b/_case-studies/default.md @@ -3,9 +3,17 @@ title: Case Studies layout: case-studies-landing description: While extractive industries made up 2.6% of the U.S. GDP in 2013, they play a much larger role in some local communities. For example, extractive industries make up more than a third of Wyoming’s GDP. At the county level, certain communities may be even more economically dependent on extractive industries. tag: -- local -- case studies -- revenue sustainability +- Local +- Case studies +- Community +- Impact +- Revenue sustainability +- Iron +- Copper +- Gold +- Coal +- Oil +- Gas permalink: /case-studies/ nav_items: - name: title diff --git a/_case-studies/desoto.md b/_case-studies/desoto.md index 96b113c58..75bf31314 100644 --- a/_case-studies/desoto.md +++ b/_case-studies/desoto.md @@ -3,11 +3,11 @@ title: DeSoto Parish, Louisiana | Case Studies title_display: DeSoto Parish, Louisiana description: For years, natural gas production in the Haynesville Shale in the southern U.S. was too difficult and costly. However, in the mid- to late-2000s, advances in hydraulic fracturing and horizontal drilling techniques, as well as rising natural gas prices, made extracting natural gas in the region both technically feasible and profitable for the extractive industries. tag: -- local -- case study +- Local +- Case study - Desoto parish - Louisia -- natural gas +- Natural gas layout: content permalink: /case-studies/desoto/ resource: gas diff --git a/_case-studies/elko-and-eureka.md b/_case-studies/elko-and-eureka.md index 23711185d..eb7454bd6 100644 --- a/_case-studies/elko-and-eureka.md +++ b/_case-studies/elko-and-eureka.md @@ -3,12 +3,12 @@ title: Elko and Eureka Counties, Nevada | Case Studies title_display: Elko and Eureka Counties, Nevada description: Gold is a precious mineral highly valued for its durability and beauty. Used to make jewelry and art, it also has technological uses, such as memory chip conductors and reflective satellite coverings. In 2015, the U.S. was the fourth-largest producer of gold, extracting 200 tons valued at $7.6 billion. The U.S. gold reserves, with an estimated size of 3,000 tons, are the fifth largest in the world. Nevada accounts for 74% of total U.S. gold production. tag: -- local -- case study +- Local +- Case study - Elko county - Eureka county - Nevada -- gold +- Gold layout: content permalink: /case-studies/elko-and-eureka/ resource: gold diff --git a/_case-studies/greenlee.md b/_case-studies/greenlee.md index ad53f11d3..15c0dee85 100644 --- a/_case-studies/greenlee.md +++ b/_case-studies/greenlee.md @@ -3,11 +3,11 @@ title: Greenlee County, Arizona | Case Studies title_display: Greenlee County, Arizona description: Copper is a major industrial metal used in construction, electronics, transportation, industrial machinery, and consumer products. In 2014, the U.S. was the world’s fourth-largest copper producer, mining 1.127 million tons of copper worth a total value of approximately $9.7 billion. Of the five major copper-producing states (Arizona, Utah, New Mexico, Nevada, and Montana), Arizona increased production most in 2014. Arizona's copper output totaled 893,000 metric tons, or 66% of the national total. Copper represented 89% of the total value of mining in Arizona, with Greenlee and Pima counties generating the majority of that production. If Arizona were a country, it would be the seventh largest copper producer in the world. tag: -- local -- case study -- greenlee county +- Local +- Case study +- Greenlee county - Arizona -- copper +- Copper layout: content permalink: /case-studies/greenlee/ resource: copper diff --git a/_case-studies/humbolt-and-lander.md b/_case-studies/humbolt-and-lander.md index 7932fb12a..bbeedf14d 100644 --- a/_case-studies/humbolt-and-lander.md +++ b/_case-studies/humbolt-and-lander.md @@ -3,12 +3,12 @@ title: Humbolt and Lander Counties, Nevada | Case Studies title_display: Humbolt and Lander Counties, Nevada description: Gold is a precious mineral highly valued for its durability and beauty. Used to make jewelry and art, it also has technological uses such as memory chip conductors and reflective satellite coverings. In 2015, the U.S. was the fourth largest producer of gold, extracting 200 tons valued at $7.6 billion. The U.S. gold reserves, with an estimated size of 3,000 tons, are the fifth largest in the world. The Great Basin, located primarily in Nevada, accounts for 74% of total U.S. gold production. tag: -- local -- case study +- Local +- Case study - Humbolt county - Lander county - Nevada -- gold +- Gold layout: content permalink: /case-studies/humboldt-and-lander/ resource: gold @@ -81,12 +81,12 @@ The table below highlights the data sources used to compile this narrative, as w This case study is current as of August 2016. Many data sources are updated regularly, and may show more recent figures than are included here. - +
- - - + + + diff --git a/_case-studies/kern.md b/_case-studies/kern.md index 3609cb77d..dc486a590 100644 --- a/_case-studies/kern.md +++ b/_case-studies/kern.md @@ -3,11 +3,11 @@ title: Kern County, California | Case Studies title_display: Kern County, California description: Kern County is situated in the southernmost region of the San Joaquin Valley, in California’s interior. While Kern County has significant deposits of many resources — including natural gas, geothermal steam, wind, gold, and other minerals — oil in particular has shaped Kern County’s local economy for over a century. tag: -- local -- case study +- Local +- Case study - Kern county - California -- oil +- Oil layout: content permalink: /case-studies/kern/ resource: oil diff --git a/_case-studies/marquette.md b/_case-studies/marquette.md index 63799de8a..de9ca7716 100644 --- a/_case-studies/marquette.md +++ b/_case-studies/marquette.md @@ -3,11 +3,11 @@ title: Marquette County, Michigan | Case Studies title_display: Marquette County, Michigan description: Iron ore is the primary mineral substance for the world’s iron and steel industries. Michigan is the second-largest producer of iron ore in the country behind Minnesota. All of Michigan’s iron-production operations are located in the northern reaches of the state, in Marquette County. tag: -- local -- case study +- Local +- Case study - Marquette county - Michigan -- iron +- Iron layout: content permalink: /case-studies/marquette/ resource: iron diff --git a/_case-studies/north-slope.md b/_case-studies/north-slope.md index 018baecaa..96d11e27e 100644 --- a/_case-studies/north-slope.md +++ b/_case-studies/north-slope.md @@ -3,11 +3,13 @@ title: 'North Slope Borough, Alaska | Case Studies' title_display: 'North Slope Borough, Alaska' description: The U.S. has experienced rapid change in domestic oil production since 2008, when crude oil production reached a low of 3.98 million bbl per day. Just five years later, the U.S. had nearly doubled its daily production output, with Texas and North Dakota driving much of the growth. Alaska did not experience the same production boom, with crude oil output steadily declining over the past decade. In spite of that downward trend, Alaska remained the fourth largest state producer of crude oil in 2015, and the nation's largest oil-producing county is Alaska's North Slope Borough. tag: -- local -- case study -- North Slope borough +- Local +- Case study +- North +- Slope +- Borough - Alaska -- oil +- Oil layout: content permalink: /case-studies/north-slope/ resource: oil diff --git a/_case-studies/pima.md b/_case-studies/pima.md index ad2deae63..624b16746 100644 --- a/_case-studies/pima.md +++ b/_case-studies/pima.md @@ -3,11 +3,11 @@ title: 'Pima County, Arizona | Case Studies' title_display: 'Pima County, Arizona' description: Copper is a major industrial metal used in construction, electronics, transportation, industrial machinery, and consumer products. In 2014, the U.S. was the world's fourth-largest copper producer, mining 1.13 million tons of copper worth approximately $9.7 billion. Of the five major copper-producing states (Arizona, Utah, New Mexico, Nevada, and Montana), Arizona increased production the most in 2014; its copper output totaled 893,000 metric tons, representing 66% of the national total. Copper represented 89% of the value of mining in Arizona. If Arizona were a country, it would be the seventh-largest copper producer in the world. Greenlee and Pima counties generated the majority of that production. tag: -- local -- case study +- Local +- Case study - Pima county - Arizona -- copper +- Copper layout: content permalink: /case-studies/pima/ resource: copper diff --git a/_case-studies/st-louis.md b/_case-studies/st-louis.md index 065251a5a..a11c18748 100644 --- a/_case-studies/st-louis.md +++ b/_case-studies/st-louis.md @@ -3,11 +3,11 @@ title: 'St. Louis County, Minnesota | Case Studies' title_display: 'St. Louis County, Minnesota' description: "Iron ore is the primary mineral substance for the world's iron and steel industries. The U.S. is estimated to possess iron ore reserves of 110 billion tons, which can produce approximately 27 billion tons of metallic iron. In 2014, the U.S. was the world's eighth-largest producer of iron ore, generating an output of 57 million metric tons. 93% of usable iron ore was produced in Michigan and Minnesota, with an estimated value of $5 billion. In 2013, more than three-fourths of that output came from iron mines located in a single area of Minnesota: St. Louis County." tag: -- local -- case study +- Local +- Case study - St. Louis county - Minnesota -- iron +- Iron layout: content permalink: /case-studies/st-louis/ resource: iron diff --git a/_case-studies/tarrant-and-johnson.md b/_case-studies/tarrant-and-johnson.md index f3d42a10a..c82470e9d 100644 --- a/_case-studies/tarrant-and-johnson.md +++ b/_case-studies/tarrant-and-johnson.md @@ -4,11 +4,11 @@ title_display: Tarrant and Johnson Counties, Texas description: Texas leads the country in natural gas production. Tarrant and Johnson counties contribute significantly to Texas’s natural gas production due to their geographic positioning atop the rich reserves of the Barnett Shale field in the Bend Arch-Fort Worth Basin. tag: - local -- case study +- Case study - Tarrant county - Johnson county - Texas -- natural gas +- Natural gas layout: content permalink: /case-studies/tarrant-and-johnson/ resource: gas diff --git a/_config.yml b/_config.yml index 7287c3cee..326f351d8 100644 --- a/_config.yml +++ b/_config.yml @@ -9,7 +9,7 @@ description: > url: https://useiti.doi.gov # app version number -version: v2.1.8 +version: v2.1.9 sass: style: nested diff --git a/_data/national_revenues.yml b/_data/national_revenues.yml index c8af0e473..f3f57826f 100644 --- a/_data/national_revenues.yml +++ b/_data/national_revenues.yml @@ -116,7 +116,7 @@ US: '2013': 398222783 '2014': 475418540 '2015': 179655789 - None: + Non-commodity revenue: '2006': -2097277 '2007': 4286771 '2008': 2290084 diff --git a/_data/opt_in_state_revenues/WY.yml b/_data/opt_in_state_revenues/WY.yml index 45fe5e9df..3199e39de 100644 --- a/_data/opt_in_state_revenues/WY.yml +++ b/_data/opt_in_state_revenues/WY.yml @@ -1,7 +1,7 @@ streams: All: Total: - '2015': 2973921214 + '2015': 3169341371 Cities/Towns/Counties: '2015': 1038379517 Legislative Royalty Impact Assistance Account / Budget Reserve: @@ -14,7 +14,7 @@ streams: '2015': 228955844 General Fund: '2015': 215654798 - Permanent Land Funds (largely benefitting Common School): + Permanent Land Funds (largely benefitting Common Schools): '2015': 196753056 WY Highway Fund: '2015': 68729000 @@ -24,7 +24,7 @@ streams: '2015': 19297500 Capital Construction Account: '2015': 16661500 - Permanent Land Income Funds (largely benefitting Common School): + Permanent Land Income Funds (largely benefitting Common Schools): '2015': 15668838 University of Wyoming: '2015': 13365000 @@ -47,7 +47,7 @@ streams: '2015': 996807296 Severance Tax: Total: - '2015': 786564004 + '2015': 981984161 Permanent Mineral Trust Fund: '2015': 308438273 General Fund: @@ -105,9 +105,9 @@ streams: State Royalties (In-Scope Commodities): Total: '2015': 222220146 - Permanent Land Funds (largely benefitting Common School): + Permanent Land Funds (largely benefitting Common Schools): '2015': 196753056 - Permanent Land Income Funds (largely benefitting Common School): + Permanent Land Income Funds (largely benefitting Common Schools): '2015': 15668838 School District Capital Construction: '2015': 8000000 @@ -128,11 +128,11 @@ streams: funds: Total: All: - '2015': 2973921214 + '2015': 3169341371 Ad Valorem Taxes: '2015': 996807296 Severance Tax: - '2015': 786564004 + '2015': 981984161 Federal Mineral Royalties: '2015': 689273387 Federal Coal Lease Bonuses: @@ -191,7 +191,7 @@ funds: '2015': 1798252 Wind Generation Tax: '2015': 1772147 - Permanent Land Funds (largely benefitting Common School): + Permanent Land Funds (largely benefitting Common Schools): State Royalties (In-Scope Commodities): '2015': 196753056 All: @@ -224,7 +224,7 @@ funds: '2015': 5625000 Severance Tax: '2015': 3611500 - Permanent Land Income Funds (largely benefitting Common School): + Permanent Land Income Funds (largely benefitting Common Schools): State Royalties (In-Scope Commodities): '2015': 15668838 All: diff --git a/_data/search.yml b/_data/search.yml index 07146a6de..d1e31f82c 100644 --- a/_data/search.yml +++ b/_data/search.yml @@ -364,7 +364,7 @@ - BOEM - title: Bureau of Ocean Energy Management Oil and Gas Energy Program - url: hhttp://www.boem.gov/Oil-and-Gas-Energy-Program/ + url: http://www.boem.gov/Oil-and-Gas-Energy-Program/ description: "High level overview of offshore oil and gas extraction." tag: - oil @@ -550,14 +550,14 @@ - Partnership - title: White House-National Action Plan - url: https://www.whitehouse.gov/sites/default/files/us_national_action_plan_final_2.pdf + url: https://obamawhitehouse.archives.gov/sites/default/files/us_national_action_plan_final_2.pdf description: " The White House, The Open Government Partnership: National Action Plan for the United States of America, September 20, 2011" tag: - Action - Plan - title: White House Second National Action Plan - url: https://www.whitehouse.gov/sites/default/files/docs/us_national_action_plan_6p.pdf + url: https://obamawhitehouse.archives.gov/sites/default/files/docs/us_national_action_plan_6p.pdf description: " The White House, The Open Government Partnership: Second Open Government National Action Plan for the United States of America" tag: - Action @@ -565,7 +565,7 @@ - National - title: Natural Gas Production Totals - url: http://www.eia.gov/dnav/ng/ng_prod_sum_dcu_NUS_a.htm; + url: http://www.eia.gov/dnav/ng/ng_prod_sum_dcu_NUS_a.htm description: "Production totals for all lands and waters in the US, not just lands and waters owned by the federal government. Gas production total from US Energy Information Administration (EIA)" tag: - Production @@ -675,29 +675,6 @@ - Subnational - DOI -- title: EITI-How do extractive industries impact communities - url: https://eiti-dev.18f.gov/communities - description: "These narratives provide snapshots into twelve communities that, over the last decade, have led in production of one of six resources: iron, copper, gold, coal, oil, and natural gas." - tag: - - Impact - - Communities - - Iron - - Copper - - Gold - - Coal - - Oil - - Gas - -- title: Total revenues by company - url: https://useiti.doi.gov/data/ - description: "This dataset provides calendar year 2013 Federal natural resource revenues data by company. All data is provided by the Office of Natural Resources Revenue at the Department of the Interior" - tag: - - 2013 - - Revenue - - ONRR - - DOI - - Company - - title: EIA, Monthly Energy Review url: http://www.eia.gov/totalenergy/data/monthly/archive/00351405.pdf description: "EIA, Monthly Energy Review" @@ -1805,7 +1782,7 @@ Reform; Proposed Rule" - Tax - title: "The White House, Fiscal Year 2016 Mid-Session Review: Budget of the U.S. Government, Table S 8, Mandatory and Receipt Proposals" - url: https://www.whitehouse.gov/sites/default/files/omb/budget/fy2016/assets/16msr.pdf + url: https://obamawhitehouse.archives.gov/sites/default/files/omb/budget/fy2016/assets/16msr.pdf description: "Mid-Session review of US budget" tag: - Budget @@ -2202,7 +2179,7 @@ mineral leases." - Consumption - title: "U.S. Office of Management and Budget, Summary of Receipts, Outlays, and Surpluses or Deficits: 1789 to 2020" - url: http://www.whitehouse.gov/omb/budget/Historicals + url: https://obamawhitehouse.archives.gov/omb/budget/Historicals description: "Historical Tables provides data on budget receipts, outlays, surpluses or deficits, Federal debt, and Federal employment over an extended time period, generally from 1940 or earlier to 2016 or 2020." tag: - OMB @@ -4090,7 +4067,7 @@ with respect to projected revenues, resources, accrued equities, and expenditure - Improvement - title: The Office of Management and Budget, OMB Circular 123 - url: https://www.whitehouse.gov/omb/circulars_a123_rev + url: https://obamawhitehouse.archives.gov/omb/circulars_a123_rev description: "OMB Circular No. A-123 defines management's responsibility for internal control in Federal agencies. A re-examination of the existing internal control requirements for Federal agencies was initiated in light of the new internal control requirements for publicly-traded companies contained in the Sarbanes-Oxley Act of 2002. Circular A-123 and the statute it implements, the Federal Managers’ Financial Integrity Act of 1982, are at the center of the existing Federal requirements to improve internal control" tag: - OMB diff --git a/_downloads/default.md b/_downloads/default.md index 09c4549d0..e979ab994 100644 --- a/_downloads/default.md +++ b/_downloads/default.md @@ -3,19 +3,60 @@ title: Downloads layout: content permalink: /downloads/ title_display: 'Download Data & Documentation' +nav_items: + - name: introduction + title: Top + - name: revenue + title: Revenue + subnav_items: + - name: federal-revenue-by-location + title: Federal revenue by location + - name: federal-revenue-by-company + title: Federal revenue by company + - name: reconciliation + title: Reconciliation + - name: corporate-income-tax + title: Corporate income tax + - name: disbursements + title: Disbursements + - name: production + title: Production + subnav_items: + - name: all-lands-and-waters + title: All lands and waters + - name: federal-lands-and-waters + title: Federal lands and waters + - name: economic-impact + title: Economic Impact + subnav_items: + - name: gdp + title: Gross domestic product (gdp) + - name: exports + title: Exports + - name: jobs + title: Jobs +selector: list +description: We use many government datasets on this site to power our interactive visualizations. Some of these were created through the USEITI process, and are available here for download. Others come from other government sources. For those, we provide links direct to the source here so you can find fresh data whenever you need it. +tag: +- Data +- Downloads +- Documentation +- USEITI data --- > We use many government datasets on this site to power our [interactive visualizations]({{ site.baseurl }}/explore/). Some of these were created through the USEITI process, and are available here for download. Others come from other government sources. For those, we provide links direct to the source here so you can find fresh data whenever you need it. > The {{ "Independent Administrator" | term }} also worked with the Multi-Stakeholder Group to develop a PDF that offers an overview of the contextual narrative and reporting and reconciliation processes. [Download the Executive Summary.]({{site.baseurl}}/about/report/) +{% include selector.html %} + # Revenue --------------------------------------------------------------------------------
MeasureData availabilityData gapsMeasureData availabilityData gaps
- - - - - - - - - - - - - - + + + + + + + + + + + + + + + +
Type of miningExcise tax rates
Surface mining - $0.55 per ton or 4.4% of the sales price
- (whichever is lower) -
Subsurface mining - $1.10 per ton or 4.4% of the sales price
- (whichever is lower) -
Type of miningExcise tax rates
Surface mining + $0.55 per ton or 4.4% of the sales price
+ (whichever is lower) +
Subsurface mining + $1.10 per ton or 4.4% of the sales price
+ (whichever is lower) +
The coal excise tax rates are scheduled to decline to $0.50 per ton for underground mines and $0.25 per ton for surface mines (both limited to two percent of the coal’s selling price). This change will occur either on January 1, 2019 or the first January 1st when there are no more repayable advances from the General Fund to the Trust Fund and no unpaid interest on previous such advances. diff --git a/_how-it-works/corporate-income-tax.html b/_how-it-works/corporate-income-tax.html deleted file mode 100644 index ffa7c2691..000000000 --- a/_how-it-works/corporate-income-tax.html +++ /dev/null @@ -1,127 +0,0 @@ ---- -title: Corporate Income Tax | How it works -layout: default -permalink: /how-it-works/corporate-income-tax/ ---- - -
- -
- -
- How it works - / -
-

Corporate Income Tax

- -

Due to U.S. law, information about companies’ individual income tax payments is confidential. However, there are two key sources of publicly available information about federal income taxes for the extractive industries: the government and the filings of companies that are publicly listed.

- -

Tax information from government sources

- -

As mandated by the Revenue Act of 1916, the Internal Revenue Service (IRS) publishes statistics related to “the operations of the internal revenue laws” as they affect individuals, corporations, and other entities. The IRS Statistics of Income (SOI) program is responsible for executing this function by collecting, processing, and presenting this data, and then sharing information about how the tax system works with other government agencies and the general public.

- -

SOI publishes data on tax statistics and corporation tax statistics. SOI aggregates tax data separately for S-corporations.

- -

SOI presents the data in various ways for corporations, including by size, type of return, and sector or industry. The data by sector or industry is aggregated by {{ "NAICS" | term }} industrial sectors, and then further by major and minor industry classifications. The total federal income tax liability reported by industry should be interpreted with care because industry classification of companies with multiple lines of business are classified into an industry category based on the taxpayer’s determination of the business activity from which it derives the highest percentage of its total receipts.

- -

Corporate income tax receipts

- -

SOI’s calculations of federal corporate income tax receipts from all returns in the mining and petroleum refining sectors for tax years 2009 to 2013 are presented below.1

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
IndustryTotal receipts (in millions USD)2
20092010201120122013
Mining$3,831$5,722$5,941$5,249$4,896
Oil and gas extraction1,4242,1521,8111,6421,943
Coal mining20734432524532
Metal ore mining8661,5731,9451,329755
Nonmetallic mineral mining and quarrying181158183233222
Support activities for mining1,1531,4941,6771,8001,944
Petroleum and coal products manufacturing3$1,897$5,126$7,630$9,223$6,908
Petroleum refineries (including integrated)1,7724,8657,4029,0646,631
- -

Tax information from company filings

- -

Publicly listed companies are required to report tax information in a variety of ways in their annual financial statement filings, including on their statements of cash flows, income statements, and balance sheets. Depending on the geographic scope of a company’s activities, it may be subject to income taxes at the federal, state, local, or foreign levels, which are generally reported as a single aggregate sum of the various types of tax paid during a financial reporting period.

- -

Companies that are not publicly listed are generally not required to publish any of these tax disclosures.

- -

In 2010, the United States enacted the Dodd-Frank Act, which requires listed extractive companies to separately disclose information about payments to governments around the world, including their federal corporate income tax payments. The Securities and Exchange Commission is rewriting the rule and has stated that it will be proposed in the spring of 2016. Once finalized, publicly traded companies will report according to the law and the rule.

- -

Notes

-
-
    -
  1. Statistics on corporate income taxes relative to companies performing extractive activities are generally classified under the NAICS Mining major industry. In addition, integrated companies that operate in both the downstream extractive and refining spaces are classified under the NAICS Petroleum and Coal Products Manufacturing major industry.

  2. -
  3. Internal Revenue Service, Tax Returns of Active Corporations. All figures are estimates based on samples.

  4. -
  5. Petroleum and coal products manufacturing encompasses an additional industry subcategory, Asphalt paving, roofing, other petroleum and coal products, which as exluded because it is outside the scope of EITI.

  6. -
-
-
- -
diff --git a/_how-it-works/corporate-income-tax.md b/_how-it-works/corporate-income-tax.md new file mode 100644 index 000000000..1b52b6fbd --- /dev/null +++ b/_how-it-works/corporate-income-tax.md @@ -0,0 +1,140 @@ +--- +title: Corporate Income Tax | How it works +title_display: Corporate Income Tax +layout: content +description: "Due to U.S. law, information about companies’ individual income tax payments is confidential. However, there are two key sources of publicly available information about federal income taxes for the extractive industries: the government and the filings of companies that are publicly listed." +tag: +- How it works +- Taxes +- Government sources +- Tax receipts +- Corporate filings +permalink: /how-it-works/corporate-income-tax/ +breadcrumb: + - title: How it works + permalink: /how-it-works/ +nav_items: + - name: introduction + title: Top + - name: from-government-sources + title: From government sources + - name: corporate-income-tax-receipts + title: Corporate income tax receipts + - name: from-company-filings + title: From Corporate filings +selector: list +--- + + + +> Due to U.S. law, information about companies’ individual income tax payments is confidential. However, there are two key sources of publicly available information about federal income taxes for the extractive industries: the government and the filings of companies that are publicly listed. + +{% include selector.html %} + +

Tax information from government sources

+ +As mandated by the [Revenue Act of 1916](http://legisworks.org/sal/39/stats/STATUTE-39-Pg756.pdf), the Internal Revenue Service (IRS) publishes statistics related to “the operations of the internal revenue laws” as they affect individuals, corporations, and other entities. The IRS [Statistics of Income](https://www.irs.gov/uac/SOI-Tax-Stats-Statistics-of-Income) (SOI) program is responsible for executing this function by collecting, processing, and presenting this data, and then sharing information about how the tax system works with other government agencies and the general public. + +SOI publishes data on [tax statistics](https://www.irs.gov/uac/Tax-Stats-2) and [corporation tax statistics](https://www.irs.gov/uac/SOI-Tax-Stats-Corporation-Tax-Statistics). SOI aggregates tax data separately for [S-corporations](https://www.irs.gov/uac/SOI-Tax-Stats-S-Corporation-Statistics). + +SOI presents the data in various ways for corporations, including by size, type of return, and sector or industry. The data by sector or industry is aggregated by {{ "NAICS" | term }} industrial sectors, and then further by major and minor industry classifications. The total federal income tax liability reported by industry should be interpreted with care because industry classification of companies with multiple lines of business are classified into an industry category based on the taxpayer’s determination of the business activity from which it derives the highest percentage of its total receipts. + +### Corporate income tax receipts + +SOI’s calculations of federal corporate income tax receipts from all returns in the mining and petroleum refining sectors for [tax years 2009 to 2013](https://www.irs.gov/uac/SOI-Tax-Stats-Returns-of-Active-Corporations-Table-1) are presented below.[^1] + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
IndustryTotal receipts (in millions USD)[^2]
20092010201120122013
Mining$3,831$5,722$5,941$5,249$4,896
Oil and gas extraction1,4242,1521,8111,6421,943
Coal mining20734432524532
Metal ore mining8661,5731,9451,329755
Nonmetallic mineral mining and quarrying181158183233222
Support activities for mining1,1531,4941,6771,8001,944
Petroleum and coal products manufacturing[^3]$1,897$5,126$7,630$9,223$6,908
Petroleum refineries (including integrated)1,7724,8657,4029,0646,631
+ +

Tax information from company filings

+ +Publicly listed companies are required to report tax information in a variety of ways in their annual financial statement filings, including on their statements of cash flows, income statements, and balance sheets. Depending on the geographic scope of a company’s activities, it may be subject to income taxes at the federal, state, local, or foreign levels, which are generally reported as a single aggregate sum of the various types of tax paid during a financial reporting period. + +Companies that are not publicly listed are generally not required to publish any of these tax disclosures. + +In 2010, the United States enacted the [Dodd-Frank Act]({{ site.baseurl }}/how-it-works/federal-reforms/#dodd-frank), which requires listed extractive companies to separately disclose information about payments to governments around the world, including their federal corporate income tax payments. The Securities and Exchange Commission is rewriting the rule and has stated that it will be proposed in the spring of 2016. Once finalized, publicly traded companies will report according to the law and the rule. + +## Notes +[^1]: Statistics on corporate income taxes relative to companies performing extractive activities are generally classified under the NAICS Mining major industry. In addition, integrated companies that operate in both the downstream extractive and refining spaces are classified under the NAICS Petroleum and Coal Products Manufacturing major industry. +[^2]: Internal Revenue Service, [Tax Returns of Active Corporations](https://www.irs.gov/uac/SOI-Tax-Stats-Returns-of-Active-Corporations-Table-1). All figures are estimates based on samples. +[^3]: Petroleum and coal products manufacturing encompasses an additional industry subcategory, **Asphalt paving, roofing, other petroleum and coal products**, which as exluded because it is outside the scope of EITI. + diff --git a/_how-it-works/default.md b/_how-it-works/default.md index f6b4c3c21..1ba24b1b6 100644 --- a/_how-it-works/default.md +++ b/_how-it-works/default.md @@ -102,9 +102,9 @@ permalink: /how-it-works/
-

Federal revenue by company

-

See federal non-tax revenues from natural resource extraction on federal land in 2015 by commodity, revenue type, and company.

-

See revenue by company

+

Federal revenue by company

+

See federal non-tax revenues from natural resource extraction on federal land in 2016 by commodity, revenue type, and company.

+

See revenue by company

Corporate income tax

diff --git a/_how-it-works/federal-revenue-by-company/index.html b/_how-it-works/federal-revenue-by-company/index.html new file mode 100644 index 000000000..7f78b130a --- /dev/null +++ b/_how-it-works/federal-revenue-by-company/index.html @@ -0,0 +1,5 @@ +--- +layout: redirect +permalink: /how-it-works/federal-revenue-by-company/ +redirect_url: /how-it-works/federal-revenue-by-company/2015/ +--- diff --git a/_how-it-works/laws-and-regulations/federal-laws.md b/_how-it-works/laws-and-regulations/federal-laws.md index b7777b14b..850c0f61f 100644 --- a/_how-it-works/laws-and-regulations/federal-laws.md +++ b/_how-it-works/laws-and-regulations/federal-laws.md @@ -14,11 +14,18 @@ nav_items: title: Other laws - name: regulations title: Regulations +description: The legislative branch of the federal government has passed many laws that govern natural resource extraction on federal lands. +tag: +- How it works +- Federal laws +- Fiscal regime +- Fees and fines +- Regulations breadcrumb: - title: How it works permalink: /how-it-works/ title_display: Federal laws and regulations -selector: hash +selector: list --- > The legislative branch of the federal government has passed many laws that govern natural resource extraction on federal lands. diff --git a/_how-it-works/laws-and-regulations/federal-reforms.md b/_how-it-works/laws-and-regulations/federal-reforms.md index a134cd7b3..5bdca6f02 100644 --- a/_how-it-works/laws-and-regulations/federal-reforms.md +++ b/_how-it-works/laws-and-regulations/federal-reforms.md @@ -16,11 +16,19 @@ nav_items: title: Proposed rules - name: dodd-frank title: 2010 Dodd–Frank Act +description: The federal government reforms laws and regulations by enacting new legislation and proposing new rules to implement the legislation. Reforms can stem from government oversight organizations’ recommendations, including from both DOI’s Office of Inspector General and the Government Accountability Office. Below are reforms following the Deep Water Horizon oil spill, recent findings from government oversight organizations, and proposed rules. +tag: +- How it works +- Federal reforms +- Deepwater horizon oil spill +- OIG reports +- GAO reports +- Dodd-Frank Act breadcrumb: - title: How it works permalink: /how-it-works/ title_display: Federal reforms -selector: hash +selector: list --- > The federal government reforms laws and regulations by enacting new legislation and proposing new rules to implement the legislation. Reforms can stem from government oversight organizations’ recommendations, including from both DOI’s Office of Inspector General and the Government Accountability Office. Below are reforms following the Deep Water Horizon oil spill, recent findings from government oversight organizations, and proposed rules. @@ -43,7 +51,7 @@ While the federal government made regulatory reforms following the spill, Congre [DOI’s OIG](https://www.doioig.gov/sites/doioig.gov/files/99-I-387.pdf) is responsible for the independent oversight and promotion of excellence, integrity, and accountability within the programs, operations, and management of DOI. OIG also identifies and prevents fraud, waste, and mismanagement within the agency. In recent years, OIG has published numerous reports related to DOI revenue from natural resource extraction, including: -* June 2016: [Office of Natural Resources Revenue’s Financial Management Division](https://www.doioig.gov/reports/financial-management-division-office-natural-resources-revenue). This report assesses the efficiency of ONRR’s processes to accurately and timely collect and distribute energy- and mineral-related revenue. It identifies, among various inefficient practices and procedures, potentially serious issues with ONRR’s oil price edits, negative estimates, and policies and procedures. It contains 17 recommendations to improve ONRR’s operations and increase efficiency. +* June 2016: [Office of Natural Resources Revenue’s Financial Management Division](https://www.doioig.gov/reports/financial-management-division-office-natural-resources-revenue). This report assesses the efficiency of ONRR’s processes to accurately and timely collect and distribute energy- and mineral-related revenue. It identifies, among various inefficient practices and procedures, potentially serious issues with ONRR’s oil price edits, negative estimates, and policies and procedures. It contains 17 recommendations to improve ONRR’s operations and increase efficiency. * February 2016: [Bureau of Indian Affairs’ Southern Ute Agency’s Management of the Southern Ute Indian Tribe’s Energy Resources](https://www.doioig.gov/reports/bureau-indian-affairs-southern-ute-agencys-management-southern-ute-indian-tribes-energy). This report states the Bureau of Indian Affairs (BIA) Southern Ute Agency does not currently effectively fulfill its tribal energy-related obligations, including having an established energy branch or plan and record management issues. It offers 7 recommendations to improve management. * October 2014: [BIA Needs Sweeping Changes to Manage the Osage Nation’s Energy Resources (PDF)](https://www.doioig.gov/sites/doioig.gov/files/CR-EV-BIA-0002-2013Public1.pdf). This report states that the Bureau of Indian Affairs (BIA) Osage Agency has a flawed oil and gas management program, including the policies and procedures that guide royalty payment activities, accounting, and leasing activities. The report provides 33 recommendations to improve the program. * March 2014: [Bureau of Land Management’s Mineral Materials Program (PDF)](https://www.doioig.gov/sites/doioig.gov/files/C-IN-BLM-0002-2012Public.pdf). This report states that, among other challenges, the BLM Mineral Materials Program has little assurance that it obtains market value for mineral materials and provides 15 recommendations to enhance the program. diff --git a/_how-it-works/laws-and-regulations/state-laws-and-regulations.md b/_how-it-works/laws-and-regulations/state-laws-and-regulations.md index 37af8624a..485f239ab 100644 --- a/_how-it-works/laws-and-regulations/state-laws-and-regulations.md +++ b/_how-it-works/laws-and-regulations/state-laws-and-regulations.md @@ -16,11 +16,19 @@ nav_items: title: Revenue disbursements - name: natural-resource-trust-funds title: Natural resource trust funds +description: States maintain ownership of some lands and natural resources; develop their own taxation and royalty systems applicable to oil, gas, nonenergy minerals, and renewable energy; and collect extractive revenue directly. Each state has a unique revenue system. +tag: +- How it works +- State laws and regulations +- State government +- State leasing programs +- Extractive industries revenue +- Natural resource trust funds breadcrumb: - title: How it works permalink: /how-it-works/ title_display: State Laws and Regulations -selector: hash +selector: list --- > States maintain ownership of some lands and natural resources; develop their own taxation and royalty systems applicable to oil, gas, nonenergy minerals, and renewable energy; and collect extractive revenue directly. Each state has a unique revenue system. diff --git a/_how-it-works/laws-and-regulations/state-legal-fiscal-info.md b/_how-it-works/laws-and-regulations/state-legal-fiscal-info.md index df6f14a6b..63fb29141 100644 --- a/_how-it-works/laws-and-regulations/state-legal-fiscal-info.md +++ b/_how-it-works/laws-and-regulations/state-legal-fiscal-info.md @@ -42,6 +42,28 @@ nav_items: title: West Virginia - name: wyoming title: Wyoming +description: Learn more about natural resource regulation, production, and revenue in the 18 states that, in 2013, led the country in oil, gas, coal, and nonenergy mineral production; had the most DOI revenue and / or state production taxes; or had the most significant tribal natural resource interest. +tag: +- How it works +- State legal and fiscal information +- Alaska +- Arizona +- California +- Colorado +- Illinois +- Kentucky +- Louisiana +- Minnesota +- Montana +- Nevada +- New Mexico +- North Dakota +- Oklahoma +- Pennsylvania +- Texas +- Utah +- West Virginia +- Wyoming breadcrumb: - title: How it works permalink: /how-it-works/ diff --git a/_how-it-works/laws-and-regulations/tribal-laws-and-regulations.md b/_how-it-works/laws-and-regulations/tribal-laws-and-regulations.md index cfca48539..ab41e917d 100644 --- a/_how-it-works/laws-and-regulations/tribal-laws-and-regulations.md +++ b/_how-it-works/laws-and-regulations/tribal-laws-and-regulations.md @@ -7,13 +7,19 @@ nav_items: - name: introduction title: Top - name: federal-obligations - title: Federal Obligations + title: Federal obligations - name: leasing-process - title: Leasing Process + title: Leasing process - name: production-on-indian-land title: Production - name: revenue-from-natural-resources-on-indian-land title: Revenue +description: Learn more about natural resource regulation, production, and revenue in the 18 states that, in 2013, led the country in oil, gas, coal, and nonenergy mineral production; had the most DOI revenue and / or state production taxes; or had the most significant tribal natural resource interest. +tag: +- How it works +- Tribal laws and regulations +- Leasing +- Production breadcrumb: - title: How it works permalink: /how-it-works/ @@ -177,7 +183,7 @@ In the tables below, revenue may be grouped differently depending on the stage o {% for revenue_type in page.revenue_types %} {% assign _revenue_type = revenue_type[0] %} {% assign _revenue = commodity[1][_revenue_type] %} - {% if _revenue %}${{ _revenue | intcomma }}{% else %}-{% endif %} + {% if _revenue %}{{ _revenue | intcomma_dollar }}{% else %}-{% endif %} {% endfor %} {% endfor %} diff --git a/_how-it-works/natural-resources/ownership.md b/_how-it-works/natural-resources/ownership.md index 8dc5ddb5d..48abc695d 100644 --- a/_how-it-works/natural-resources/ownership.md +++ b/_how-it-works/natural-resources/ownership.md @@ -6,25 +6,37 @@ nav_description: Jump to a section nav_items: - name: introduction title: Top - - nav_group: Land ownership - - name: private-lands - title: Private Lands - - name: federal-lands - title: Federal Lands - - name: state-and-local-lands - title: State and Local Lands - - name: indian-lands - title: Indian Lands - - nav_group_close: true - - nav_group: Natural resource ownership - - name: split-ownership - title: Split Ownership - - nav_group_close: true + - name: land-ownership + title: Land ownership + subnav_items: + - name: private-lands + title: Private Lands + - name: federal-lands + title: Federal Lands + - name: state-and-local-lands + title: State and Local Lands + - name: indian-lands + title: Indian Lands + - name: natural-resource-ownership + title: Natural resource ownership + subnav_items: + - name: split-ownership + title: Split Ownership +description: Natural resource ownership in the United States is closely tied to land ownership. We'll talk about both these types of ownership here. +tag: +- how it works +- land ownership +- private land +- federal land +- state and local land +- indian land +- natural resources +- split ownership breadcrumb: - title: How it works permalink: /how-it-works/ title_display: Ownership -selector: hash +selector: list --- > Natural resource ownership in the United States is closely tied to land ownership. We'll talk about both these types of ownership here. diff --git a/_how-it-works/natural-resources/production.md b/_how-it-works/natural-resources/production.md index a211a8cb4..22c77a004 100644 --- a/_how-it-works/natural-resources/production.md +++ b/_how-it-works/natural-resources/production.md @@ -6,35 +6,53 @@ nav_description: Jump to a section nav_items: - name: introduction title: Top - - nav_group: Fossil fuels - - name: oil - title: Oil - - name: gas - title: Gas - - name: coal - title: Coal - - nav_group_close: true - - nav_group: Renewable energy - - name: geothermal-energy - title: Geothermal energy - - name: solar-energy - title: Solar energy - - name: wind-power - title: Wind power - - nav_group_close: true - - nav_group: Nonenergy minerals - - name: gold - title: Gold - - name: copper - title: Copper - - name: iron - title: Iron - - nav_group_close: true + - name: fossil-fuels + title: Fossil fuels + subnav_items: + - name: oil + title: Oil + - name: gas + title: Gas + - name: coal + title: Coal + - name: renewable-energy + title: Renewable energy + subnav_items: + - name: geothermal-energy + title: Geothermal energy + - name: solar-energy + title: Solar energy + - name: wind-power + title: Wind power + - name: nonenergy-minerals + title: Nonenergy minerals + subnav_items: + - name: gold + title: Gold + - name: copper + title: Copper + - name: iron + title: Iron +description: The United States is home to many different natural resources, including fossil fuel, renewable energy", and nonenergy mineral resources (such as gold, copper, and iron). Since the 19th century, natural resource extraction has been a major industry in the U.S., with fluctuations over time. +tag: +- how it works +- production +- fossil fuels +- oil +- gas +- coal +- renewable energy +- geothermal +- wind +- non-energy minerals +- gold +- copper +- iron breadcrumb: - title: How it works permalink: /how-it-works/ title_display: Production -selector: hash +selector: list --- > The United States is home to many different natural resources, including {{ "fossil fuel" | term_end }}, {{ "renewable energy" | term_end }}, and nonenergy mineral resources (such as gold, copper, and iron). Since the 19th century, natural resource extraction has been a major industry in the U.S., with fluctuations over time. [Explore production data.]({{ site.baseurl }}/explore/#production) @@ -63,7 +81,7 @@ Extraction methods for oil and gas changed significantly starting in the early 2 In the past decade, these changing extraction methods and rising natural gas prices have made shale oil and gas increasingly attractive to extractive industries. Major oil and gas shale rock formations include the Permian, Haynesville, and Eagle Ford Regions mostly in Texas; the Marcellus Region in West Virginia, Pennsylvania, and New York; the Niobrara Region in Wyoming and Colorado; and the Bakken Region in North Dakota and Montana. -In addition to these shale formations, the Green River Formation, which is located at the intersection of Colorado, Utah, and Wyoming, is estimated to hold [1.44 trillion barrels of oil (PDF)](http://pubs.usgs.gov/fs/2011/3063/pdf/FS11-3063.pdf). In shale gas, two Appalachian {{ "plays" | term_end:"play" }} have driven U.S. shale gas production, which accounts for [50% of total U.S. natural gas production](http://www.eia.gov/todayinenergy/detail.php?id=27612). These plays are the Marcellus Play (spanning nine states from New York to Tennessee) and the Utica Play (spanning Ohio, West Virginia, Pennsylvania, and New York). +In addition to these shale formations, the Green River Formation, which is located at the intersection of Colorado, Utah, and Wyoming, is estimated to hold [1.44 trillion barrels of oil (PDF)](http://pubs.usgs.gov/fs/2011/3063/pdf/FS11-3063.pdf). In shale gas, two Appalachian {{ "plays" | term_end:"play" }} have driven U.S. shale gas production, which accounts for [50% of total U.S. natural gas production](http://www.eia.gov/todayinenergy/detail.php?id=27612). These plays are the Marcellus Play (spanning nine states from New York to Tennessee) and the Utica Play (spanning Ohio, West Virginia, Pennsylvania, and New York). To see where oil and gas resources exist and where exploration is taking place, visit the following: diff --git a/_how-it-works/natural-resources/revenues.md b/_how-it-works/natural-resources/revenues.md index 86052bd87..1501d3417 100644 --- a/_how-it-works/natural-resources/revenues.md +++ b/_how-it-works/natural-resources/revenues.md @@ -18,11 +18,21 @@ nav_items: title: Tax expenditures - name: federal-budget-process title: Federal budget process +description: Companies pay a wide range of fees, rates and taxes to extract natural resources in the U.S. The amounts differ depending on what the ownership of the natural resource looks like. We'll cover some of the major types of payments companies make here. They are usually called ‘revenue’ because they represent revenue to the American public. +tag: +- how it works +- revenues +- federal land +- federal water +- extraction +- corporate income tax +- tax expenditures +- federal budget process breadcrumb: - title: How it works permalink: /how-it-works/ title_display: Revenues -selector: hash +selector: list --- > Companies pay a wide range of fees, rates and taxes to extract natural resources in the U.S. The amounts differ depending on what the [ownership]({{ site.baseurl }}/how-it-works/ownership/) of the natural resource looks like. We'll cover some of the major types of payments companies make here. They are usually called ‘revenue’ because they represent revenue to the American public. @@ -83,7 +93,7 @@ The Treasury estimates the total dollar amount of each tax expenditure in a give * **Renewable energy:** For FY 2013, the energy investment credit, totaling $2 billion, was the largest of four expenditures. The energy production credit was the second largest, totaling $1.7 billion. See analysis and estimates of [renewable energy tax expenditures.]({{ site.baseurl }}/how-it-works/revenues/tax-expenditures/#renewables) * **Nonenergy materials:** For FY 2013, the excess of percentage-over-cost depletion for nonenergy minerals, totaling $580 million, was the largest of two expenditures. See analysis and estimates of [nonenergy mineral tax expenditures.]({{ site.baseurl }}/how-it-works/revenues/tax-expenditures/#nonenergy) -The federal budget also includes annual estimates of the net revenue effects of eliminating a wider range of fossil fuel related tax expenditures outlined in [United States – Progress Report on Fossil Fuel Subsidies](https://www.treasury.gov/open/Documents/USA%20FFSR%20progress%20report%20to%20G20%202014%20Final.pdf). When added together, eliminating fossil fuel tax expenditures would decrease the U.S. deficit by $4.4 billion a year on average over a 10-year window, per estimates in the White House report, [Fiscal Year 2016 Mid-Session Review: Budget of the U.S. Government](https://www.whitehouse.gov/sites/default/files/omb/budget/fy2016/assets/16msr.pdf). The report did not include estimates of the effects of eliminating renewable and nonenergy mineral tax expenditures. +The federal budget also includes annual estimates of the net revenue effects of eliminating a wider range of fossil fuel related tax expenditures outlined in [United States – Progress Report on Fossil Fuel Subsidies](https://www.treasury.gov/open/Documents/USA%20FFSR%20progress%20report%20to%20G20%202014%20Final.pdf). When added together, eliminating fossil fuel tax expenditures would decrease the U.S. deficit by $4.4 billion a year on average over a 10-year window, per estimates in the White House report, [Fiscal Year 2016 Mid-Session Review: Budget of the U.S. Government](https://obamawhitehouse.archives.gov/sites/default/files/omb/budget/fy2016/assets/16msr.pdf). The report did not include estimates of the effects of eliminating renewable and nonenergy mineral tax expenditures. ## After a payment, what happens to the revenue? diff --git a/_how-it-works/the-process/coal.html b/_how-it-works/the-process/coal.html index 1e4b000b0..1e2abc29d 100644 --- a/_how-it-works/the-process/coal.html +++ b/_how-it-works/the-process/coal.html @@ -1,6 +1,12 @@ --- title: Coal | How it Works layout: default +description: The Department of the Interior is responsible for 570 million acres of federal land with coal resources. This responsibility comes from the Mineral Leasing Act of 1920 and the Mineral Leasing Act for Acquired Lands of 1947, as amended. +tag: +- How it works +- Coal +- Process +- Resources permalink: /how-it-works/coal/ --- diff --git a/_how-it-works/the-process/minerals.html b/_how-it-works/the-process/minerals.html index 65697e702..27f82a69e 100644 --- a/_how-it-works/the-process/minerals.html +++ b/_how-it-works/the-process/minerals.html @@ -1,6 +1,13 @@ --- title: Nonenergy Minerals | How it Works layout: default +description: The General Mining Act of 1872 regulates gold, silver, cinnabar, copper, and “other valuable deposits.” Despite some amendments, this legislation still governs extraction of many nonenergy minerals, in particular hardrock locatable minerals on federal public domain lands. +tag: +- How it works +- Non-energy +- Minerals +- Process +- Resources permalink: /how-it-works/minerals/ --- diff --git a/_how-it-works/the-process/offshore-oil-gas.html b/_how-it-works/the-process/offshore-oil-gas.html index 95cceef65..285ee0a9e 100644 --- a/_how-it-works/the-process/offshore-oil-gas.html +++ b/_how-it-works/the-process/offshore-oil-gas.html @@ -1,6 +1,14 @@ --- title: Offshore Oil & Gas | How it Works layout: default +description: The Outer Continental Shelf Lands Act (OCSLA) of 1953 grants the Secretary of the Department of the Interior (DOI) the authority to manage offshore energy resources and to develop regulations to carry out that authority. Three agencies within DOI — BOEM, BSEE, and ONRR — work together to manage, regulate, and collect revenue from 33 million leased acres across the Outer Continental Shelf. +tag: +- How it works +- Offshore +- Oil +- Gas +- Process +- Resources permalink: /how-it-works/offshore-oil-gas/ --- diff --git a/_how-it-works/the-process/offshore-renewables.html b/_how-it-works/the-process/offshore-renewables.html index 17498916e..0cd60060a 100644 --- a/_how-it-works/the-process/offshore-renewables.html +++ b/_how-it-works/the-process/offshore-renewables.html @@ -1,6 +1,13 @@ --- title: Offshore Renewables | How it Works layout: default +description: The Energy Policy Act of 2005 established the Outer Continental Shelf Renewable Energy Program and created guidelines that inform BOEM's regulations for offshore wind, ocean wave, and ocean current energy. +tag: +- How it works +- Offshore +- Renewables +- Process +- resources permalink: /how-it-works/offshore-renewables/ --- diff --git a/_how-it-works/the-process/onshore-oil-gas.html b/_how-it-works/the-process/onshore-oil-gas.html index 6ac2f476b..a505f5598 100644 --- a/_how-it-works/the-process/onshore-oil-gas.html +++ b/_how-it-works/the-process/onshore-oil-gas.html @@ -1,6 +1,14 @@ --- title: Onshore Oil & Gas | How it Works layout: default +description: The Federal Land Policy and Management Act of 1976 and the Mineral Leasing Act of 1920 grant BLM the authority to manage federal lands, including leasing certain lands for oil and gas development. The Oil and Gas Management Program includes over 63,000 onshore oil and gas wells on federal lands. +tag: +- How it works +- Offshore +- Oil +- Gas +- Process +- Resources permalink: /how-it-works/onshore-oil-gas/ --- diff --git a/_how-it-works/the-process/onshore-renewables.html b/_how-it-works/the-process/onshore-renewables.html index ec419e1d8..b263ff931 100644 --- a/_how-it-works/the-process/onshore-renewables.html +++ b/_how-it-works/the-process/onshore-renewables.html @@ -1,6 +1,13 @@ --- title: Onshore Renewables | How it Works layout: default +description: Onshore renewable energy development on federal lands includes solar and wind energy, among other renewable natural resources. Title V of the Federal Land Policy and Management Act of 1976 provides BLM with the authority to issue rights of way for developing solar and wind energy projects on federal lands. +tag: +- How it works +- Onshore +- Renewables +- Process +- Resources permalink: /how-it-works/onshore-renewables/ --- diff --git a/_includes/case-studies/maps/AK.svg b/_includes/case-studies/maps/AK.svg index 4992f54a1..47cf5ffba 100644 --- a/_includes/case-studies/maps/AK.svg +++ b/_includes/case-studies/maps/AK.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/AZ-greenlee.svg b/_includes/case-studies/maps/AZ-greenlee.svg index 28706ec93..a8f9b3a16 100644 --- a/_includes/case-studies/maps/AZ-greenlee.svg +++ b/_includes/case-studies/maps/AZ-greenlee.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/AZ-pima.svg b/_includes/case-studies/maps/AZ-pima.svg index a90387a3b..11602ff39 100644 --- a/_includes/case-studies/maps/AZ-pima.svg +++ b/_includes/case-studies/maps/AZ-pima.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/CA.svg b/_includes/case-studies/maps/CA.svg index 3d9752be6..b0cfb2b23 100644 --- a/_includes/case-studies/maps/CA.svg +++ b/_includes/case-studies/maps/CA.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/LA.svg b/_includes/case-studies/maps/LA.svg index c41f3f461..5f462745f 100644 --- a/_includes/case-studies/maps/LA.svg +++ b/_includes/case-studies/maps/LA.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/MI.svg b/_includes/case-studies/maps/MI.svg index 3144f50dc..d1be5404a 100644 --- a/_includes/case-studies/maps/MI.svg +++ b/_includes/case-studies/maps/MI.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/MN.svg b/_includes/case-studies/maps/MN.svg index 8f8130e85..d0267419b 100644 --- a/_includes/case-studies/maps/MN.svg +++ b/_includes/case-studies/maps/MN.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/NV-elko-eureka.svg b/_includes/case-studies/maps/NV-elko-eureka.svg index d8120b2e4..2ef975e5d 100644 --- a/_includes/case-studies/maps/NV-elko-eureka.svg +++ b/_includes/case-studies/maps/NV-elko-eureka.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/NV-humboldt-lander.svg b/_includes/case-studies/maps/NV-humboldt-lander.svg index 66e7f622f..66787b53c 100644 --- a/_includes/case-studies/maps/NV-humboldt-lander.svg +++ b/_includes/case-studies/maps/NV-humboldt-lander.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/TX.svg b/_includes/case-studies/maps/TX.svg index 8c8f5c5de..b55e05491 100644 --- a/_includes/case-studies/maps/TX.svg +++ b/_includes/case-studies/maps/TX.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/WV.svg b/_includes/case-studies/maps/WV.svg index dc6bb13f6..e24ed2cfd 100644 --- a/_includes/case-studies/maps/WV.svg +++ b/_includes/case-studies/maps/WV.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/case-studies/maps/WY.svg b/_includes/case-studies/maps/WY.svg index 010b8d44e..ef3c7845f 100644 --- a/_includes/case-studies/maps/WY.svg +++ b/_includes/case-studies/maps/WY.svg @@ -1,5 +1,5 @@ - - - - + + + + diff --git a/_includes/hash_selector.html b/_includes/hash_selector.html index 89e7ac9d9..393a1e703 100644 --- a/_includes/hash_selector.html +++ b/_includes/hash_selector.html @@ -1,14 +1,19 @@ - + - + diff --git a/_includes/location/display-disbursements.html b/_includes/location/display-disbursements.html index dccfe0c75..182f0cb42 100644 --- a/_includes/location/display-disbursements.html +++ b/_includes/location/display-disbursements.html @@ -24,9 +24,9 @@ {% endif %} - ${{ _values.All[include.year] | round | intcomma }} - ${{ _values.Onshore[include.year] | round | intcomma }} - ${{ _values.Offshore[include.year] | round | intcomma }} + {{ _values.All[include.year] | round | intcomma_dollar }} + {{ _values.Onshore[include.year] | round | intcomma_dollar }} + {{ _values.Offshore[include.year] | round | intcomma_dollar }} {% endif %} {% endfor %} diff --git a/_includes/location/display-federal-revenue-county.html b/_includes/location/display-federal-revenue-county.html index 660d92bef..cc82274a6 100644 --- a/_includes/location/display-federal-revenue-county.html +++ b/_includes/location/display-federal-revenue-county.html @@ -34,17 +34,17 @@ data-year-values='{{ years_values | jsonify }}'>
{{ county[1].name }} ${{ revenue_amount | intcomma }} + data-format='$,'>{{ revenue_amount | intcomma_dollar }} {{ revenue_amount | intcomma }} + data-year-values='{{ years_values | jsonify }}'>{{ revenue_amount | intcomma_dollar }} Companies paid ${{ revenue_amount | intcomma }} to extract natural resources on federal land in {{ county[1].name }} {{ locality_name }} in {{ year }}. + aria-hidden='true'>Companies paid {{ revenue_amount | intcomma_dollar }} to extract natural resources on federal land in {{ county[1].name }} {{ locality_name }} in {{ year }}. {% endif %} {% endfor %} diff --git a/_includes/location/display-gdp.html b/_includes/location/display-gdp.html index cf70b1a3a..c67c2d739 100644 --- a/_includes/location/display-gdp.html +++ b/_includes/location/display-gdp.html @@ -10,7 +10,7 @@ {% for _year in include.values %} {{ _year[0] }} - ${{ _year[1].dollars | intcomma }} + {{ _year[1].dollars | intcomma_dollar }} {% if include.percent %} {{ _year[1].percent | percent }}% {% endif %} diff --git a/_includes/location/key-revenue.html b/_includes/location/key-revenue.html index eeb356eda..20ee1d973 100644 --- a/_includes/location/key-revenue.html +++ b/_includes/location/key-revenue.html @@ -4,9 +4,9 @@ In {{ include.year }}, natural resource extraction on federal land in -{{ include.location_name }} generated +{{ include.location_name }} generated {% if revenue_total %} - ${{ revenue_total | intcomma }} in federal revenue. + {{ revenue_total | intcomma_dollar }} in federal revenue. {% else %} no federal revenue. - {% endif %} \ No newline at end of file + {% endif %} diff --git a/_includes/location/national-all-production.html b/_includes/location/national-all-production.html index bad73b134..dcdf0bf14 100644 --- a/_includes/location/national-all-production.html +++ b/_includes/location/national-all-production.html @@ -19,7 +19,7 @@

The Energy Information Administration collects data about all energy-related natural resources produced on federal, state, and privately owned lands and waters. This data does not include information about nonenergy mineral mining.
- + Data and documentation

diff --git a/_includes/location/national-disbursements.html b/_includes/location/national-disbursements.html index b338037b7..22b296e57 100644 --- a/_includes/location/national-disbursements.html +++ b/_includes/location/national-disbursements.html @@ -9,7 +9,7 @@

Federal disbursements

{% if disbursements %} In {{ disbursement_year }}, ONRR disbursed a total of - ${{ disbursements.All.All[disbursement_year] | round | intcomma }}. + {{ disbursements.All.All[disbursement_year] | round | intcomma_dollar }}. {% endif %}

diff --git a/_includes/location/national-gdp.html b/_includes/location/national-gdp.html index 1b27ef01b..6f40c6a5a 100644 --- a/_includes/location/national-gdp.html +++ b/_includes/location/national-gdp.html @@ -49,7 +49,7 @@

GDP ({{ _metric }})

In {{ year }}, extractive industries accounted for - ${{ gdp[year].dollars | intcomma }}, or + {{ gdp[year].dollars | intcomma_dollar }}, or {{ gdp[year].percent | percent }}% of GDP. diff --git a/_includes/location/national-revenue.html b/_includes/location/national-revenue.html index 67d9c70cd..9c5fe327a 100644 --- a/_includes/location/national-revenue.html +++ b/_includes/location/national-revenue.html @@ -89,6 +89,7 @@

Revenue

{% assign chart_toggle = 'revenue-figures-chart-{{ commodity_slug }}' | liquify %} + {% include chart_title.html chart_name=commodity_name @@ -108,7 +109,11 @@

Revenue

- Companies paid ${{ annual_revenue[year] | default: 0 | intcomma }} to produce {{ commodity_name | downcase }} on federal land in {{ year }}. + {% if commodity_name == 'Non-commodity revenue' %} + Companies paid {{ annual_revenue[year] | default: 0 | intcomma_dollar }} in inspection fees, civil penalties, and other revenues in {{ year }}. + {% else %} + Companies paid {{ annual_revenue[year] | default: 0 | intcomma_dollar }} to produce {{ commodity_name | downcase }} on federal land in {{ year }}. + {% endif %} diff --git a/_includes/location/opt-in/state-disbursements.html b/_includes/location/opt-in/state-disbursements.html index 378dbf377..c0dbdf435 100644 --- a/_includes/location/opt-in/state-disbursements.html +++ b/_includes/location/opt-in/state-disbursements.html @@ -41,7 +41,7 @@ - ${{ fund_dollars | default: 0 | intcomma }} + {{ fund_dollars | default: 0 | intcomma_dollar }} {% if fund_info %} @@ -57,6 +57,6 @@ {% if page.state_saving_spending %}

Saving and spending revenue from extraction

Many states choose to establish permanent mineral trust funds, which can help governments dependent on revenue from natural resources smooth revenue and investments across boom and bust cycles.

- + {{ page.state_saving_spending | liquify | markdownify }} -{% endif %} \ No newline at end of file +{% endif %} diff --git a/_includes/location/opt-in/state-revenues.html b/_includes/location/opt-in/state-revenues.html index 7a30a32ef..682a02bb9 100644 --- a/_includes/location/opt-in/state-revenues.html +++ b/_includes/location/opt-in/state-revenues.html @@ -20,7 +20,7 @@

In {{ revenue_year }}, the state of {{ state_name }} collected - ${{ revenue_total | default: 0 | intcomma }} + {{ revenue_total | default: 0 | intcomma_dollar }} in state revenue from natural resource extraction (this includes both tax and non-tax revenue). Counties also collect and distribute their own revenue from natural resource extraction.

@@ -59,7 +59,7 @@ - ${{ stream_dollars | default: 0 | intcomma }} + {{ stream_dollars | default: 0 | intcomma_dollar }} {% if stream_info %} diff --git a/_includes/location/revenue-type-row-oilgas.html b/_includes/location/revenue-type-row-oilgas.html index 5ec968406..712d5a0d6 100644 --- a/_includes/location/revenue-type-row-oilgas.html +++ b/_includes/location/revenue-type-row-oilgas.html @@ -12,7 +12,7 @@ %} Oil & Gas
- ${{ total | intcomma }} + {{ total | intcomma_dollar }} {% assign oilgas_bonus_total = values.Bonus[year] | default: 0 | plus: revenue_types.Oil.Bonus[year] @@ -22,7 +22,7 @@ - ${{ oilgas_bonus_total | default: 0 | intcomma }} + {{ oilgas_bonus_total | default: 0 | intcomma_dollar }} {% assign oilgas_rents_total = values.Rents[year] | default: 0 | plus: revenue_types.Oil.Rents[year] @@ -32,7 +32,7 @@ - ${{ oilgas_rents_total | default: 0 | intcomma }} + {{ oilgas_rents_total | default: 0 | intcomma_dollar }} Oil
- ${{ + {{ revenue_types.Oil.Royalties[year] | default: 0 - | intcomma + | intcomma_dollar }} {% endif %} {% if revenue_types.Gas.Royalties[year] %} Gas
- ${{ revenue_types.Gas.Royalties[year] | default: 0 | intcomma }}
+ {{ revenue_types.Gas.Royalties[year] | default: 0 | intcomma_dollar }} {% endif %} {% if revenue_types.NGL.Royalties[year] %} NGL
- ${{ revenue_types.NGL.Royalties[year] | default: 0 | intcomma }}
+ {{ revenue_types.NGL.Royalties[year] | default: 0 | intcomma_dollar }} {% endif %} @@ -72,5 +72,5 @@ | plus: revenue_types.Gas['Other Revenues'][year] | plus: revenue_types.NGL['Other Revenues'][year] %} - ${{ oilgas_other_total | intcomma }} + {{ oilgas_other_total | intcomma_dollar }} diff --git a/_includes/location/revenue-type-row.html b/_includes/location/revenue-type-row.html index bd00a20c5..7ac7b167c 100644 --- a/_includes/location/revenue-type-row.html +++ b/_includes/location/revenue-type-row.html @@ -4,7 +4,7 @@ {{ commodity_name | lookup: site.data.commodity_names }}
- ${{ total | intcomma }} + {{ total | intcomma_dollar }} {% for revenue_type in revenue_type_names %} {% if revenue_type == 'Other Revenues' %} @@ -16,10 +16,10 @@ %} ${{ + }}" class="table-arrow_box-value table-arrow_box-text">{{ total_other_revenues | default: 0 - | intcomma + | intcomma_dollar }} {% if national_page and commodity_name == 'All' %}
@@ -30,10 +30,10 @@ {% else %} ${{ + }}" class="table-arrow_box-value">{{ commodity[1][revenue_type][year] | default: 0 - | intcomma + | intcomma_dollar }} {% endif %} {% endfor %} diff --git a/_includes/location/section-all-production.html b/_includes/location/section-all-production.html index a2cbf3132..a34e4fa26 100644 --- a/_includes/location/section-all-production.html +++ b/_includes/location/section-all-production.html @@ -24,7 +24,7 @@

The Energy Information Administration collects data about all energy-related natural resources produced on federal, state, and privately owned land.
- + Data and documentation

diff --git a/_includes/selector.html b/_includes/selector.html index d18409e47..992d3a830 100644 --- a/_includes/selector.html +++ b/_includes/selector.html @@ -1,13 +1,9 @@ -{% if page.selector == 'hash' %} +{% if page.selector == 'hash' or page.selector == 'list' %} {% elsif page.selector == 'location' %} {% include location_selector.html %} -{% elsif page.selector == 'list' %} - {% include location_selector.html %} {% else %} - {% include hash_selector.html %} - {% endif %} diff --git a/_includes/svg/icon-ribbon-oil-rig.svg b/_includes/svg/icon-ribbon-oil-rig.svg index d731a6b9e..adc4f0a2f 100644 --- a/_includes/svg/icon-ribbon-oil-rig.svg +++ b/_includes/svg/icon-ribbon-oil-rig.svg @@ -2,10 +2,10 @@ {% assign svg_title = include.svg_title %} - + - icon-ribbon-oil-rig {{ svg_title }} - Created with Sketch. + Oil rig extracting money + Evokes the question, "where does the money from extractives come from?" diff --git a/_layouts/content.html b/_layouts/content.html index 7ea5fc379..cf31bd1ee 100644 --- a/_layouts/content.html +++ b/_layouts/content.html @@ -57,7 +57,7 @@

{{page.title}}

{% if page.selector %} -
+