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Code · BILL · 117th Congress · H.R. 4153 (Introduced in House) — To advance clean power technology development and use through innovation and clean energy standards, and for other pu... · Sec. 121

Sec. 121. Enhancement of carbon dioxide sequestration credit

78 words·~1 min read·/bill/117/hr/4153/ih/section-121

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Section 45Q(a) of the Internal Revenue Code of 1986 is amended by striking 12-year each place it appears and inserting 20-year . Section 45Q(d)(1) of such Code is amended by striking January 1, 2026 and inserting January 1, 2036 . Section 45Q(b)(1)(A)(ii)(I) is amended by striking $50 and inserting $85 . Section 45Q(b)(1)(A)(ii)(II) is amended by striking $35 and inserting $70 . The amendments made by this section shall apply to carbon dioxide captured after December 31, 2020.
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