Foreign Oil Pollution Act

Foreign Oil Pollution Act - Amends the Oil Pollution Act of 1990 to make each responsible party for a foreign offshore unit from which oil is discharged outside the navigable waters or the exclusive economic zone (EEZ) before entering or posing a substantial threat to enter the navigable waters or EEZ liable for specified removal costs and damages that result from such incident.

Redefines "foreign offshore unit" to include a facility which is located within the EEZ.

Prohibits a limit on liability under such Act for any incident involving a foreign offshore unit in which oil is discharged and enters or poses a substantial threat to enter such waters or EEZ.

Amends the Internal Revenue Code to eliminate the $1 billion per incident limitation on expenditures from the Oil Spill Liability Trust Fund for incidents involving a foreign offshore unit in which oil is discharged and enters or poses a substantial threat to enter such waters or the EEZ.