The purpose of this legislation, known as the "Plug Offshore Wells Act," is to ensure transparency and accountability in the decommissioning of offshore oil and gas infrastructure. It requires the Secretary of the Interior to provide an annual report to Congress and make it publicly available online. This report will detail the status and progress of decommissioning offshore oil and gas wells, platforms, and pipelines. Key provisions of the act include a requirement for the Secretary of the Interior to report on several specific aspects of decommissioning.