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Bill > HR8858


US HR8858

US HR8858
ACCESS 45Q Act Accelerating Carbon Capture and Extending Secure Storage through 45Q Act


summary

Introduced
12/03/2020
In Committee
12/03/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

Extends the tax credit for carbon oxide sequestration through 2033 and allows taxpayers an election to receive payments in lieu of the credit.

AI Summary

This bill, the Accelerating Carbon Capture and Extending Secure Storage through 45Q Act (or the ACCESS 45Q Act), extends the tax credit for carbon oxide sequestration through 2033 and allows taxpayers to elect to receive payments in lieu of the credit. Specifically, the bill amends the Internal Revenue Code to extend the availability of the section 45Q tax credit for carbon oxide sequestration from January 1, 2024 to January 1, 2034. It also creates a new section 6431 that allows taxpayers to elect to receive direct payments from the government in lieu of claiming the section 45Q tax credit. This change is intended to provide more flexibility and incentives for companies to engage in carbon capture and storage projects.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Referred to the House Committee on Ways and Means. (on 12/03/2020)

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