The main purpose of this legislation is to clarify how products derived from tar sands are classified for tax purposes under the Internal Revenue Code. Specifically, it aims to ensure that these products are treated as crude oil when it comes to federal excise taxes on petroleum. This change is intended to close a loophole that may have allowed certain tar sands products to avoid higher tax rates that apply to crude oil. Key provisions of the legislation include a clear definition of crude oil that explicitly includes products derived from tar sands.