Sec. 12. Carbon oxide sequestration credit repealed
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45Q (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (29). Section 142(o)(1)(B) is amended by inserting (as in effect on the day before the enactment of the after Energy Freedom Act ) section 45Q(e)(3) . Section 969D(e)(4)(B)(ii)(II)(cc) of the Energy Policy Act of 2005 (42 U.S.C. 16298d(e)(4)(B)(ii)(II)(cc)) is amended by inserting (as in effect on the day before the date of enactment of the after Energy Freedom Act ) section 45Q(f)(5) .
The amendments made by this section shall apply to facilities or equipment placed in service after December 31, 2025.
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Sec. 12
Carbon oxide sequestration credit repealed
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