The main purpose of this legislation is to clarify the tax classification of products derived from tar sands, ensuring they are treated as crude oil for federal excise tax purposes. This is aimed at closing a loophole that allows certain tar sands products to avoid the same tax rates applied to traditional crude oil. Key provisions of the legislation include a clear definition of crude oil that explicitly includes oil derived from tar sands. It amends the Internal Revenue Code to specify that crude oil encompasses various forms of oil, including those from bitumen and kerogen-bearing sources.