Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · BILL · 117th Congress · H.R. 3039 (Introduced in House) — To amend the Internal Revenue Code of 1986 to eliminate certain fuel excise taxes and impose a tax on greenhouse gas... · Sec. 212

Sec. 212. Amendments to certain tax credits for carbon capture and storage

45 words·~1 min read·/bill/117/hr/3039/ih/section-212

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 45Q of the Internal Revenue Code ( 26 U.S.C. 45Q ) is amended in subsection (d)(1), by striking 2026 and inserting 2028 . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Connections1 off-index
1 reference not yet in our index
  • 26 USC 45Q
Citation graph
cites case law
Sec. 212
Amendments to certain tax credits for carbon capture and storage
Cite26 USC 45Q
Cites 1Cited by 0 across 0 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.