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House Bill 5156
116th Congress(2019-2020)
Carbon Capture and Sequestration Extension Act of 2019
Introduced
Introduced
Introduced in House on Nov 19, 2019
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Introduced in House 
Nov 19, 2019
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Introduced in House(Nov 19, 2019)
Nov 19, 2019
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H. R. 5156 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 5156


To amend the Internal Revenue Code of 1986 to extend the credit for carbon oxide sequestration.

IN THE HOUSE OF REPRESENTATIVES

November 19, 2019

Ms. Sewell of Alabama (for herself, Mr. Suozzi, Ms. Sánchez, Mr. Panetta, and Ms. Moore) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to extend the credit for carbon oxide sequestration.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Carbon Capture and Sequestration Extension Act of 2019”.

SEC. 2. Extension of credit for carbon oxide sequestration.

(a) In general.—Section 45Q(d)(1) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2024” and inserting “January 1, 2025”.

(b) Effective date.—The amendment made by this section applies to facilities the construction of which begins after December 31, 2023.