Clarifies that tar sands (oil sands) oil is treated as “crude oil” for federal excise tax purposes, so producers and importers of tar sands oil must pay the same per‑barrel excise tax as other crude. It adds an explicit list of materials covered by the term “crude oil,” authorizes the Treasury Secretary to treat other pipeline‑transported fuels as crude oil or petroleum products for this tax when certain conditions are met, makes a technical fix, and takes effect on enactment.