Sec. 2. Extension of period to begin construction of qualified facilities for carbon oxide sequestration credit
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/bill/116/s/4041/is/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 45Q(d)(1) of the Internal Revenue Code of 1986 is amended by striking January 1, 2024 and inserting January 1, 2025 .