SECTION 1. DEFINITIONS.

    For purposes of this Act--
            (1) the term ``brownfield site'' has the meaning given that 
        term in section 101 of the Comprehensive Environmental 
        Response, Compensation, and Liability Act of 1980 (42 U.S.C. 
        9601);
            (2) the term ``designated refinery'' means a refinery 
        designated under section 2(a);
            (3) the term ``Federal refinery authorization''--
                    (A) means any authorization required under Federal 
                law, whether administered by a Federal or State 
                administrative agency or official, with respect to 
                siting, construction, expansion, or operation of a 
                refinery; and
                    (B) includes any permits, special use 
                authorizations, certifications, opinions, or other 
                approvals required under Federal law with respect to 
                siting, construction, expansion, or operation of a 
                refinery;
            (4) the term ``refinery'' means--
                    (A) a facility designed and operated to receive, 
                load, unload, store, transport, process, and refine 
                crude oil by any chemical or physical process, 
                including distillation, fluid catalytic cracking, 
                hydrocracking, coking, alkylation, etherification, 
                polymerization, catalytic reforming, isomerization, 
                hydrotreating, blending, and any combination thereof, 
                in order to produce gasoline or other fuel; or
                    (B) a facility designed and operated to receive, 
                load, unload, store, transport, process, and refine 
                coal by any chemical or physical process, including 
                liquefaction, in order to produce gasoline, diesel, or 
                other liquid fuel as its primary output;
            (5) the term ``Secretary'' means the Secretary of Energy; 
        and
            (6) the term ``State'' means a State, the District of 
        Columbia, the Commonwealth of Puerto Rico, and any other 
        territory or possession of the United States.

SEC. 2. STATE PARTICIPATION AND SECRETARY'S DESIGNATION.

    (a) Designation Requirement.--Not later than 90 days after the date 
of enactment of this Act, the Secretary shall designate no less than 5 
brownfield sites, or portions thereof, subject to subsection (c)(2), 
that are appropriate and available for the purposes of siting a 
refinery.
    (b) Analysis of Refinery Sites.--In considering any site for 
possible designation under subsection (a), the Secretary shall conduct 
an analysis of--
            (1) the availability of crude oil supplies to the site, 
        including supplies from domestic production of shale oil and 
        tar sands and other strategic unconventional fuels;
            (2) the distribution of the Nation's refined petroleum 
        product demand;
            (3) whether such site is in close proximity to substantial 
        pipeline infrastructure, including both crude oil and refined 
        petroleum product pipelines, and potential infrastructure 
        feasibility;
            (4) the need to diversify the geographical location of the 
        domestic refining capacity;
            (5) the effect that increased refined petroleum products 
        from a refinery on that site may have on the price and supply 
        of gasoline to consumers; and
            (6) such other factors as the Secretary considers 
        appropriate.
    (c) Making Designated Sites Available.--
            (1) Secretary's role.--If a designated site is owned by the 
        Federal Government, the Secretary shall take appropriate 
        actions to make the site available for the construction of a 
        refinery. If the site is not owned by the Federal Government, 
        the Secretary shall facilitate the necessary transfer of 
        interest in the site from a willing seller to enable the 
        construction of a refinery on the site.
            (2) Governor's objection.--No site may be used for a 
        refinery under this Act if, not later than 60 days after 
        designation of the site under subsection (a), the Governor of 
        the State in which the site is located transmits to the 
        Secretary an objection to the designation, unless, not later 
        than 60 days after the Secretary receives such objection, the 
        Congress has by law overridden the objection.

SEC. 3. PROCESS COORDINATION AND RULES OF PROCEDURE.

    (a) Designation as Lead Agency.--
            (1) In general.--The Department of Energy shall act as the 
        lead agency for the purposes of coordinating all applicable 
        Federal refinery authorizations and related environmental 
        reviews with respect to a designated refinery.
            (2) Other agencies.--Each Federal and State agency or 
        official required to provide a Federal refinery authorization 
        shall cooperate with the Secretary and comply with the 
        deadlines established by the Secretary.
    (b) Schedule.--
            (1) Secretary's authority to set schedule.--The Secretary 
        shall establish a schedule for all Federal refinery 
        authorizations with respect to a designated refinery. In 
        establishing the schedule, the Secretary shall--
                    (A) ensure expeditious completion of all such 
                proceedings; and
                    (B) accommodate the applicable schedules 
                established by Federal law for such proceedings.
            (2) Failure to meet schedule.--If a Federal or State 
        administrative agency or official does not complete a 
        proceeding for an approval that is required for a Federal 
        refinery authorization in accordance with the schedule 
        established by the Secretary under this subsection, the 
        applicant may pursue remedies under subsection (d).
    (c) Consolidated Record.--The Secretary shall, with the cooperation 
of Federal and State administrative agencies and officials, maintain a 
complete consolidated record of all decisions made or actions taken by 
the Secretary or by a Federal administrative agency or officer (or 
State administrative agency or officer acting under delegated Federal 
authority) with respect to any Federal refinery authorization. Such 
record shall be the record for judicial review under subsection (d) of 
decisions made or actions taken by Federal and State administrative 
agencies and officials, except that, if the Court determines that the 
record does not contain sufficient information, the Court may remand 
the proceeding to the Secretary for further development of the 
consolidated record.
    (d) Judicial Review.--
            (1) In general.--The United States Court of Appeals for the 
        District of Columbia shall have original and exclusive 
        jurisdiction over any civil action for the review of--
                    (A) an order or action, related to a Federal 
                refinery authorization, by a Federal or State 
                administrative agency or official; and
                    (B) an alleged failure to act by a Federal or State 
                administrative agency or official acting pursuant to a 
                Federal refinery authorization.
        The failure of an agency or official to act on a Federal 
        refinery authorization in accordance with the Secretary's 
        schedule established pursuant to subsection (b) shall be 
        considered inconsistent with Federal law for the purposes of 
        paragraph (2) of this subsection.
            (2) Court action.--If the Court finds that an order or 
        action described in paragraph (1)(A) is inconsistent with the 
        Federal law governing such Federal refinery authorization, or 
        that a failure to act as described in paragraph (1)(B) has 
        occurred, and the order, action, or failure to act would 
        prevent the siting, construction, expansion, or operation of 
        the designated refinery, the Court shall remand the proceeding 
        to the agency or official to take appropriate action consistent 
        with the order of the Court. If the Court remands the order, 
        action, or failure to act to the Federal or State 
        administrative agency or official, the Court shall set a 
        reasonable schedule and deadline for the agency or official to 
        act on remand.
            (3) Secretary's action.--For any civil action brought under 
        this subsection, the Secretary shall promptly file with the 
        Court the consolidated record compiled by the Secretary 
        pursuant to subsection (c).
            (4) Expedited review.--The Court shall set any civil action 
        brought under this subsection for expedited consideration.
            (5) Attorney's fees.--In any action challenging a Federal 
        refinery authorization that has been granted, reasonable 
        attorney's fees and other expenses of litigation shall be 
        awarded to the prevailing party. This paragraph shall not apply 
        to any action seeking remedies for denial of a Federal refinery 
        authorization or failure to act on an application for a Federal 
        refinery authorization.

SEC. 4. 5-YEAR EXTENSION OF ELECTION TO EXPENSE CERTAIN REFINERIES.

    (a) In General.--Paragraph (1) of section 179C(c) of the Internal 
Revenue Code of 1986 (defining qualified refinery property) is 
amended--
            (1) by striking ``January 1, 2012'' in subparagraph (B) and 
        inserting ``January 1, 2017'', and
            (2) by striking ``January 1, 2008'' each place it appears 
        in subparagraph (F) and inserting ``January 1, 2013''.
    (b) Implementation Through Secretarial Guidance.--
            (1) Guidance.--Paragraph (1) of section 179C(b) of such 
        Code (relating to general rule for election) is amended by 
        inserting ``or other guidance'' after ``regulations''.
            (2) Reporting.--Subsection (h) of section 179C of such Code 
        (relating to reporting) is amended by striking ``shall 
        require'' and inserting ``may, through guidance, require''.
    (c) Effective Date.--The amendments made by this Act shall apply to 
property placed in service after December 31, 2007.
    (d) Requirement for Issuance of Guidance.--Not later than 90 days 
after the date of the enactment of this Act, the Secretary of the 
Treasury shall issue regulations or other guidance to carry out section 
179C of the Internal Revenue Code of 1986 (as amended by this section).
Requires the Secretary of Energy to designate at least five brownfield sites (or portions of them) that are appropriate and available for siting a refinery for gasoline or other fuel.

Designates the Department of Energy as the lead agency for coordinating applicable federal refinery authorizations and related environmental reviews with respect to a designated refinery.

Gives the U.S. Court of Appeals for the District of Columbia exclusive jurisdiction over civil actions relating to federal refinery authorizations.

Amends the Internal Revenue Code to extend until January 1, 2017, the election to expense certain refineries.
To expedite the construction of new refining capacity on brownfield sites in the United States, and for other purposes.