Sec. 131. Enhancement of carbon dioxide sequestration credit
50 words·~1 min read·
/bill/116/hr/9054/ih/section-131·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 45Q(a) of the Internal Revenue Code of 1986 is amended— by striking 12-year in paragraph (3)(A) and inserting 20-year ; and by striking 12-year in paragraph (4)(A) and inserting 20-year . Section 45Q(d)(1) of such Code is amended by striking January 1, 2024 and inserting January 1, 2033 .