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I
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. SA´NCHEZ, Mr. PA-
NETTA, 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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Carbon Capture and
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Sequestration Extension Act of 2019’’.
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SEC. 2. EXTENSION OF CREDIT FOR CARBON OXIDE SE-
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QUESTRATION.
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(a) IN GENERAL.—Section 45Q(d)(1) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘January
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1, 2024’’ and inserting ‘‘January 1, 2025’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section applies to facilities the construction of which
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begins after December 31, 2023.
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