Sec. 402. Repeal of minimum capture requirement for carbon dioxide sequestration credit
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Subsection
(c)of section 45Q of the Internal Revenue Code of 1986 is amended by inserting and at the end of paragraph (1), by striking , and at the end of paragraph
(2)and inserting a period, and by striking paragraph (3). The amendments made by this section shall apply to carbon dioxide captured after the date of the enactment of this Act.