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                                                                                      Updated February 21, 2018
Arctic National Wildlife Refuge (ANWR) Provisions in

P.L. 115-97, Tax Cuts and Jobs Act


The Tax Cuts and Jobs Act (P.L. 115-97), enacted in
December 2017, included provisions establishing an oil and
gas program in the Arctic National Wildlife Refuge
(ANWR or the Refuge). ANWR consists of 19 million
acres in northeast Alaska, administered by the Fish and
Wildlife Service (FWS) in the Department of the Interior
(Figure 1). Initially established as a national wildlife range
in 1960, the area was expanded and established as a refuge
by the Alaska National Interest Lands Conservation Act of
1980 (ANILCA; 16 U.S.C. §§668dd note, 3141 et seq.).
ANILCA designated a portion of the Refuge as wilderness
and, in Section 1002, required a study of another portion-
the 1.57-million-acre Coastal Plain (also referred to as the
1002 Area)-to assess its wildlife and potential impacts of
oil and gas development. The Coastal Plain is viewed as an
onshore oil prospect, with a 2005 mean estimate by the U.S.
Geological Survey of 7.7 billion barrels of technically
recoverable oil on federal lands (10.4 billion barrels
including Native lands and adjacent waters). It also is a
center of activity for caribou and other wildlife, with Native
subsistence uses and critical habitat for polar bears under
the Endangered Species Act (16 U.S.C. §§1531-1544).
Section 1003 of ANILCA prohibited oil and gas
development in the Refuge unless authorized by an act of
Congress. The enactment of P.L. 115-97 culminated a


decades-long congressional debate over whether to
authorize development of the Coastal Plain's mineral
resources or to continue prohibiting development to protect
biological and subsistence values.

The ANWR provisions in P.L. 115-97 responded to a
reconciliation instruction to the Senate Committee on
Energy and Natural Resources in the FY2018 concurrent
resolution on the budget (H.Con.Res. 71). The committee
was instructed to report changes in laws within its
jurisdiction to reduce the deficit by not less than $1 billion
for the FY2018-FY2027 period. The Congressional Budget
Office (CBO) estimated that the ANWR provisions in Title
II of the law, along with other oil and gas provisions in that
title, would increase net offsetting receipts by about $1.1
billion during this period.

Other bills related to ANWR's Coastal Plain were
introduced in the 115th Congress prior to enactment of P.L.
115-97. H.R. 1889 and S. 820 would establish the Coastal
Plain as wilderness, while H.R. 49 and S. 49 propose oil
and gas leasing programs for the Coastal Plain that are
similar but not identical to the program mandated by P.L.
115-97. This CRS product focuses on P.L. 115-97.


                     Figure I. Arctic National Wildlife Refuge






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