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People & committees
Rep. Perry, Scott [R-PA-10] · R–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Jul 10, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-06 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This proposal would repeal the federal tax credit for carbon oxide sequestration—storing captured carbon emissions—affecting taxpayers who claim that credit. It would also revise related tax provisions and exclude certain captured carbon dioxide from an electricity facility’s emissions calculation. The changes would apply to tax years beginning after December 31, 2025. The supplied evidence does not establish enactment.
2. Repeal of carbon oxide sequestration credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by repealing section 45Q
For purposes of this subsection, the amount of greenhouse gases emitted into the atmosphere by a facility in the production of electricity shall not include any qualified carbon dioxide that is captured by the taxpayer and— (I) pursuant to any regulations established under clause (ii), disposed of by the taxpayer in secure geological storage, or (II) utilized by the taxpayer in a manner described in paragraph (5) of such section.
(c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Source snapshot updated 2026-07-10T08:06:33Z. 2025-03-06: Referred to the House Committee on Ways and Means. 2025-03-06: Introduced in House
Named the “45Q Repeal Act of 2025,” the bill would repeal Internal Revenue Code section 45Q and remove its entry from the relevant table of sections.
1. Short title This Act may be cited as the 45Q Repeal Act of 2025.
Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by repealing section 45Q and by striking the item relating to such section from the table of sections for such subpart.
Related amendments would delete paragraph 38(b)(29), paragraph 45V(d)(2), and references to section 45Q in sections 48(a)(15) and 45Y(b)(1)(D). The bill does not reproduce those existing provisions, so their full practical effects cannot be determined from this text alone.
(b) Conforming amendments (1) Section 38(b) is amended by striking paragraph (29). (2) Section 45V(d) is amended by striking paragraph (2). (3) Section 48(a)(15) is amended— (A) in subparagraph (B), by striking or section 45Q, and (B) in subparagraph (C)(ii)(I), by striking or 45Q. (4) Section 45Y(b)(1)(D) is amended by striking 45Q,.
The replacement language in section 45Y(b)(2)(D) would exclude qualifying captured carbon dioxide from the electricity-production emissions calculation under that subsection if the taxpayer securely stores it underground under the specified regulations or uses it in the manner specified by a cross-reference. The referenced use conditions are not reproduced in the bundle.
(5) Section 45Y(b)(2)(D) is amended to read as follows: (D) Carbon capture and sequestration equipment (i) In general For purposes of this subsection, the amount of greenhouse gases emitted into the atmosphere by a facility in the production of electricity shall not include any qualified carbon dioxide that is captured by the taxpayer and— (I) pursuant to any regulations established under clause (ii), disposed of by the taxpayer in secure geological storage, or (II) utilized by the taxpayer in a manner described in paragraph (5) of such section.
The Secretary would have to establish rules for secure underground storage, consulting the Environmental Protection Agency Administrator and the Energy and Interior Secretaries. The rules would address preventing captured carbon oxide from escaping into the atmosphere and would include deep saline formations, oil and gas reservoirs, and coal seams that cannot be mined, subject to conditions set by the Secretary.
(ii) Regulations (I) In general The Secretary, in consultation with the Administrator of the Environmental Protection Agency, the Secretary of Energy, and the Secretary of the Interior, shall establish regulations for determining adequate security measures for the geological storage of qualified carbon oxide under clause (i) such that the qualified carbon oxide does not escape into the atmosphere. Such term shall include storage at deep saline formations, oil and gas reservoirs, and unminable coal seams under such conditions as the Secretary may determine under such regulations.
For the storage-regulation clause, “qualified carbon oxide” would retain the definition in section 45Q(c) as it existed on the day before enactment. That definition is not reproduced in the supplied text.
(II) Qualified carbon oxide For purposes of this clause, the term qualified carbon oxide has the meaning given such term in section 45Q(c) as such section was in effect on the day before the date of the enactment of the 45Q Repeal Act of 2025.
Additional amendments would delete clause 45Z(d)(4)(B)(iii), the reference to 45Q in section 48C(f), clause 48E(b)(3)(C)(iii), paragraph 6417(b)(3), and clause 6418(f)(1)(A)(iii). Those existing provisions are not reproduced, limiting what the bundle establishes about the effects of these deletions.
(6) Section 45Z(d)(4)(B) is amended by striking clause (iii). (7) Section 48C(f) is amended by striking 45Q,. (8) Section 48E(b)(3)(C) is amended by striking clause (iii).
(10) Section 6417 is amended— (A) in subsection (b) by striking paragraph (3)
(11) Section 6418(f)(1)(A) is amended by striking clause (iii).
Two remaining cross-references would use the version of section 45Q in effect the day before enactment: section 142(o)(1)(B) would retain a reference to former section 45Q(e)(3), and section 6417(d)(1)(C) would retain a reference to former section 45Q(d). The referenced provisions are not reproduced.
(9) Section 142(o)(1)(B) is amended by inserting , as such section was in effect on the day before the date of the enactment of the 45Q Repeal Act of 2025 after 45Q(e)(3).
(B) in subsection (d)— (i) in paragraph (1)(C), by inserting , as such section was in effect on the day before the date of the enactment of the 45Q Repeal Act of 2025 after 45Q(d)
In section 6417(d)(3)(C)(i)(II)(bb), the bill would replace a timing cross-reference to section 45Q with an explicit 12-year period beginning when the equipment was originally placed in service. The surrounding statutory language is absent, so this change alone does not establish continued eligibility for a credit or payment.
(ii) in paragraph (3)(C)(i)(II)(bb), by striking period described in paragraph (3)(A) or (4)(A) of section 45Q(a) with respect to such equipment and inserting 12-year period beginning on the date the equipment was originally placed in service.
All amendments in section 2 would apply to tax years beginning after December 31, 2025.
(c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The supplied actions snapshot, updated July 10, 2026, records introduction in the House and referral to the House Committee on Ways and Means on March 6, 2025. It does not establish subsequent passage or enactment.
Source snapshot updated 2026-07-10T08:06:33Z. 2025-03-06: Referred to the House Committee on Ways and Means. 2025-03-06: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-06. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential treatment warranting a finding was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
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