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Dossier Legislative introduced 06-mar-2025
Bill introduced in Congress — not yet passed by either chamber, and not law.

45Q Repeal Act of 2025

Key claim: The 45Q Repeal Act of 2025 (HR1946) would repeal the federal Section 45Q tax credit for carbon oxide sequestration.

Abstract

(HR1946 · 119th Congress) Latest action (2025-03-06): Referred to the House Committee on Ways and Means.

Why this matters

Section 45Q is one of the largest federal tax subsidies for carbon capture, utilization, and sequestration, and a full repeal would materially shift the after-tax economics of CCS projects, enhanced oil recovery, and direct air capture. Tracking this proposal matters for the taxation area because it represents a rare rollback attempt on a bipartisan energy credit and clarifies which taxpayers (industrial emitters, oil & gas, project financiers) would pay more if enacted.

Source

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Briefing card

45Q Repeal Act of 2025
Stage: introduced · congress · 06-mar-2025

The 45Q Repeal Act of 2025 (HR1946) would repeal the federal Section 45Q tax credit for carbon oxide sequestration.

Cross-references (0)

None recorded — doctrine links and citations appear here as scans and citation sweeps find them.

External: congress:119-hr-1946:introduced

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