S.3279: A bill to provide funding for the Low-Income Home Energy Assistance Program, and to amend the Internal Revenue Code of 1986 to deny the deduction for income attributable to domestic production of oil, gas, or primary products thereof for major integrated oil companies.

Home Energy Assistance Today Act - Provides additional funding in FY2008 for state allotments and emergency allotments under the low-income home energy assistance program.

Amends the Internal Revenue Code to deny major integrated oil companies a tax deduction for income attributable to the domestic production of oil, gas, or primary products thereof.