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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3221

Sec. 3221. Repeal of credit for carbon dioxide sequestration

61 words·~1 min read·/bill/113/hr/1/ih/section-3221

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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45Q (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (34). The amendments made by this section shall apply to credits determined for taxable years beginning after December 31, 2014.
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