The main purpose of the Plug Offshore Wells Act is to enhance transparency and accountability in the decommissioning of offshore oil and gas facilities. This legislation requires the Secretary of the Interior to provide an annual report to Congress and make it publicly available online. The report will detail the status and progress of decommissioning offshore oil and gas wells, platforms, and pipelines. Key provisions of the Act include the requirement for the Secretary to report on several specific aspects related to decommissioning.