I.R.C. § 45Q(a) General Rule —
For purposes of section 38, the carbon oxide sequestration credit for any taxable
year is an amount equal to the sum of—
I.R.C. § 45Q(a)(1) —
$20 per metric ton of qualified carbon oxide which is—
I.R.C. § 45Q(a)(1)(A) —
captured by the taxpayer using carbon capture equipment which is originally placed
in service at a qualified facility before the date of the enactment of the Bipartisan
Budget Act of 2018, and
I.R.C. § 45Q(a)(1)(B) —
disposed of by the taxpayer in secure geological storage and not used by the taxpayer
as described in paragraph
(2)(B),
I.R.C. § 45Q(a)(2) —
$10 per metric ton of qualified carbon oxide which is—
I.R.C. § 45Q(a)(2)(A) —
captured by the taxpayer using carbon capture equipment which is originally placed
in service at a qualified facility before the date of the enactment of the Bipartisan
Budget Act of 2018, and
I.R.C. § 45Q(a)(2)(B)
I.R.C. § 45Q(a)(2)(B)(i) —
used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural
gas recovery project and disposed of by the taxpayer in secure geological storage,
or
I.R.C. § 45Q(a)(2)(B)(ii) —
utilized by the taxpayer in a manner described in subsection (f)(5),
I.R.C. § 45Q(a)(3) —
the applicable dollar amount (as determined under subsection (b)(1)) per metric ton
of qualified carbon oxide which is—
I.R.C. § 45Q(a)(3)(A) —
captured by the taxpayer using carbon capture equipment which is originally placed
in service at a qualified facility on or after the date of the enactment of the Bipartisan
Budget Act of 2018, during the 12-year period beginning on the date the equipment
was originally placed in service, and
I.R.C. § 45Q(a)(3)(B) —
disposed of by the taxpayer in secure geological storage and not used by the taxpayer
as described in paragraph
(4)(B), and
I.R.C. § 45Q(a)(4) —
the applicable dollar amount (as determined under subsection (b)(1)) per metric ton
of qualified carbon oxide which is—
I.R.C. § 45Q(a)(4)(A) —
captured by the taxpayer using carbon capture equipment which is originally placed
in service at a qualified facility on or after the date of the enactment of the Bipartisan
Budget Act of 2018, during the 12-year period beginning on the date the equipment
was originally placed in service, and
I.R.C. § 45Q(a)(4)(B)
I.R.C. § 45Q(a)(4)(B)(i) —
used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural
gas recovery project and disposed of by the taxpayer in secure geological storage,
or
I.R.C. § 45Q(a)(4)(B)(ii) —
utilized by the taxpayer in a manner described in subsection (f)(5).
I.R.C. § 45Q(b) Applicable Dollar Amount; Additional Equipment; Election
I.R.C. § 45Q(b)(1) Applicable Dollar Amount
I.R.C. § 45Q(b)(1)(A) In General —
The applicable dollar amount shall be an amount equal to—
I.R.C. § 45Q(b)(1)(A)(i) —
for any taxable year beginning in a calendar year after 2016 and before 2027—
I.R.C. § 45Q(b)(1)(A)(i)(I) —
for purposes of paragraph (3) of subsection
(a), the dollar amount established by linear interpolation between
$22.66 and $50 for each calendar year during such period, and
I.R.C. § 45Q(b)(1)(A)(i)(II) —
for purposes of paragraph (4) of such subsection, the dollar amount established by
linear interpolation between $12.83 and $35 for each calendar year during such period,
and
I.R.C. § 45Q(b)(1)(A)(ii) —
for any taxable year beginning in a calendar year after 2026—
I.R.C. § 45Q(b)(1)(A)(ii)(I) —
for purposes of paragraph (3) of subsection
(a), an amount equal to the product of $50 and the inflation adjustment factor for
such calendar year determined under section 43(b)(3)(B)
for such calendar year, determined by substituting “2025”
for “1990”, and
I.R.C. § 45Q(b)(1)(A)(ii)(II) —
for purposes of paragraph (4) of such subsection, an amount equal to the product of
$35 and the inflation adjustment factor for such calendar year determined under section
43(b)(3)(B) for such calendar year, determined by substituting “2025”
for “1990”.
I.R.C. § 45Q(b)(1)(B) Rounding —
The applicable dollar amount determined under subparagraph
(A) shall be rounded to the nearest cent.
I.R.C. § 45Q(b)(2) Installation Of Additional Carbon Capture Equipment On Existing Qualified Facility —
In the case of a qualified facility placed in service before the date of the enactment
of the Bipartisan Budget Act of 2018, for which additional carbon capture equipment
is placed in service on or after the date of the enactment of such Act, the amount
of qualified carbon oxide which is captured by the taxpayer shall be equal to—
I.R.C. § 45Q(b)(2)(A) —
for purposes of paragraphs (1)(A) and
(2)(A) of subsection (a), the lesser of—
I.R.C. § 45Q(b)(2)(A)(i) —
the total amount of qualified carbon oxide captured at such facility for the taxable
year, or
I.R.C. § 45Q(b)(2)(A)(ii) —
the total amount of the carbon dioxide capture capacity of the carbon capture equipment
in service at such facility on the day before the date of the enactment of the Bipartisan
Budget Act of 2018, and
I.R.C. § 45Q(b)(2)(B) —
for purposes of paragraphs (3)(A) and
(4)(A) of such subsection, an amount (not less than zero) equal to the excess of—
I.R.C. § 45Q(b)(2)(B)(i) —
the amount described in clause (i) of subparagraph (A), over
I.R.C. § 45Q(b)(2)(B)(ii) —
the amount described in clause (ii)
of such subparagraph.
I.R.C. § 45Q(b)(3) Election —
For purposes of determining the carbon oxide sequestration credit under this section,
a taxpayer may elect to have the dollar amounts applicable under paragraph (1) or
(2) of subsection (a) apply in lieu of the dollar amounts applicable under paragraph
(3) or (4)
of such subsection for each metric ton of qualified carbon oxide which is captured
by the taxpayer using carbon capture equipment which is originally placed in service
at a qualified facility on or after the date of the enactment of the Bipartisan Budget
Act of 2018.
I.R.C. § 45Q(c) Qualified Carbon Oxide —
For purposes of this section—
I.R.C. § 45Q(c)(1) In General —
The term “qualified carbon oxide” means—
I.R.C. § 45Q(c)(1)(A) —
any carbon dioxide which—
I.R.C. § 45Q(c)(1)(A)(i) —
is captured from an industrial source by carbon capture equipment which is originally
placed in service before the date of the enactment of the Bipartisan Budget Act of
2018,
I.R.C. § 45Q(c)(1)(A)(ii) —
would otherwise be released into the atmosphere as industrial emission of greenhouse
gas or lead to such release, and
I.R.C. § 45Q(c)(1)(A)(iii) —
is measured at the source of capture and verified at the point of disposal, injection,
or utilization,
I.R.C. § 45Q(c)(1)(B) —
any carbon dioxide or other carbon oxide which—
I.R.C. § 45Q(c)(1)(B)(i) —
is captured from an industrial source by carbon capture equipment which is originally
placed in service on or after the date of the enactment of the Bipartisan Budget Act
of 2018,
I.R.C. § 45Q(c)(1)(B)(ii) —
would otherwise be released into the atmosphere as industrial emission of greenhouse
gas or lead to such release, and
I.R.C. § 45Q(c)(1)(B)(iii) —
is measured at the source of capture and verified at the point of disposal, injection,
or utilization, or
I.R.C. § 45Q(c)(1)(C) —
in the case of a direct air capture facility, any carbon dioxide which—
I.R.C. § 45Q(c)(1)(C)(i) —
is captured directly from the ambient air, and
I.R.C. § 45Q(c)(1)(C)(ii) —
is measured at the source of capture and verified at the point of disposal, injection,
or utilization.
I.R.C. § 45Q(c)(2) Recycled Carbon Oxide —
The term “qualified carbon oxide” includes the initial deposit of captured carbon
oxide used as a tertiary injectant. Such term does not include carbon oxide that is
recaptured, recycled, and re-injected as part of the enhanced oil and natural gas
recovery process.
I.R.C. § 45Q(d) Qualified Facility —
For purposes of this section, the term “qualified facility” means any industrial facility
or direct air capture facility—
I.R.C. § 45Q(d)(1) —
the construction of which begins before January 1, 2026, and—
I.R.C. § 45Q(d)(1)(A) —
construction of carbon capture equipment begins before such date, or
I.R.C. § 45Q(d)(1)(B) —
the original planning and design for such facility includes installation of carbon
capture equipment, and
I.R.C. § 45Q(d)(2) —
which captures—
I.R.C. § 45Q(d)(2)(A) —
in the case of a facility which emits not more than 500,000 metric tons of carbon
oxide into the atmosphere during the taxable year, not less than 25,000 metric tons
of qualified carbon oxide during the taxable year which is utilized in a manner described
in subsection (f)(5),
I.R.C. § 45Q(d)(2)(B) —
in the case of an electricity generating facility which is not described in subparagraph
(A), not less than 500,000 metric tons of qualified carbon oxide during the taxable
year, or
I.R.C. § 45Q(d)(2)(C) —
in the case of a direct air capture facility or any facility not described in subparagraph
(A) or (B), not less than 100,000 metric tons of qualified carbon oxide during the
taxable year.
I.R.C. § 45Q(e) Definitions —
For purposes of this section—
I.R.C. § 45Q(e)(1) Direct Air Capture Facility
I.R.C. § 45Q(e)(1)(A) In General —
Subject to subparagraph (B), the term “direct air capture facility” means any facility
which uses carbon capture equipment to capture carbon dioxide directly from the ambient
air.
I.R.C. § 45Q(e)(1)(B) Exception —
The term “direct air capture facility” shall not include any facility which captures
carbon dioxide—
I.R.C. § 45Q(e)(1)(B)(i) —
which is deliberately released from naturally occurring subsurface springs, or
I.R.C. § 45Q(e)(1)(B)(ii) —
using natural photosynthesis.
I.R.C. § 45Q(e)(2) Qualified Enhanced Oil Or Natural Gas Recovery Project —
The term “qualified enhanced oil or natural gas recovery project” has the meaning
given the term “qualified enhanced oil recovery project” by section 43(c)(2), by substituting
“crude oil or natural gas” for “crude oil” in subparagraph
(A)(i) thereof.
I.R.C. § 45Q(e)(3) Tertiary Injectant —
The term “tertiary injectant” has the same meaning as when used within section 193(b)(1).
I.R.C. § 45Q(f) Special Rules
I.R.C. § 45Q(f)(1) Only Qualified Carbon Oxide Captured And Disposed Of Or Used Within The United States
Taken Into Account —
The credit under this section shall apply only with respect to qualified carbon oxide
the capture and disposal, use, or utilization of which is within—
I.R.C. § 45Q(f)(1)(A) —
the United States (within the meaning of section 638(1)), or
I.R.C. § 45Q(f)(1)(B) —
a possession of the United States (within the meaning of section 638(2)).
I.R.C. § 45Q(f)(2) Secure Geological Storage —
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 subsection (a) 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.
I.R.C. § 45Q(f)(3) Credit Attributable To Taxpayer
I.R.C. § 45Q(f)(3)(A) In General —
Except as provided in subparagraph (B) or in any regulations prescribed by the Secretary,
any credit under this section shall be attributable to—
I.R.C. § 45Q(f)(3)(A)(i) —
in the case of qualified carbon oxide captured using carbon capture equipment which
is originally placed in service at a qualified facility before the date of the enactment
of the Bipartisan Budget Act of 2018, the person that captures and physically or contractually
ensures the disposal, utilization, or use as a tertiary injectant of such qualified
carbon oxide, and
I.R.C. § 45Q(f)(3)(A)(ii) —
in the case of qualified carbon oxide captured using carbon capture equipment which
is originally placed in service at a qualified facility on or after the date of the
enactment of the Bipartisan Budget Act of 2018, the person that owns the carbon capture
equipment and physically or contractually ensures the capture and disposal, utilization,
or use as a tertiary injectant of such qualified carbon oxide.
I.R.C. § 45Q(f)(3)(B) Election —
If the person described in subparagraph (A) makes an election under this subparagraph
in such time and manner as the Secretary may prescribe by regulations, the credit
under this section—
I.R.C. § 45Q(f)(3)(B)(i) —
shall be allowable to the person that disposes of the qualified carbon oxide, utilizes
the qualified carbon oxide, or uses the qualified carbon oxide as a tertiary injectant,
and
I.R.C. § 45Q(f)(3)(B)(ii) —
shall not be allowable to the person described in subparagraph (A).
I.R.C. § 45Q(f)(4) Recapture —
The Secretary shall, by regulations, provide for recapturing the benefit of any credit
allowable under subsection (a) with respect to any qualified carbon oxide which ceases
to be captured, disposed of, or used as a tertiary injectant in a manner consistent
with the requirements of this section.
I.R.C. § 45Q(f)(5) Utilization Of Qualified Carbon Oxide
I.R.C. § 45Q(f)(5)(A) In General —
For purposes of this section, utilization of qualified carbon oxide means—
I.R.C. § 45Q(f)(5)(A)(i) —
the fixation of such qualified carbon oxide through photosynthesis or chemosynthesis,
such as through the growing of algae or bacteria,
I.R.C. § 45Q(f)(5)(A)(ii) —
the chemical conversion of such qualified carbon oxide to a material or chemical compound
in which such qualified carbon oxide is securely stored, or
I.R.C. § 45Q(f)(5)(A)(iii) —
the use of such qualified carbon oxide for any other purpose for which a commercial
market exists (with the exception of use as a tertiary injectant in a qualified enhanced
oil or natural gas recovery project), as determined by the Secretary.
I.R.C. § 45Q(f)(5)(B) Measurement
I.R.C. § 45Q(f)(5)(B)(i) In General —
For purposes of determining the amount of qualified carbon oxide utilized by the taxpayer
under paragraph (2)(B)(ii) or (4)(B)(ii)
of subsection (a), such amount shall be equal to the metric tons of qualified carbon
oxide which the taxpayer demonstrates, based upon an analysis of lifecycle greenhouse
gas emissions and subject to such requirements as the Secretary, in consultation with
the Secretary of Energy and the Administrator of the Environmental Protection Agency,
determines appropriate, were—
I.R.C. § 45Q(f)(5)(B)(i)(I) —
captured and permanently isolated from the atmosphere, or
I.R.C. § 45Q(f)(5)(B)(i)(II) —
displaced from being emitted into the atmosphere,
through use of a process described in subparagraph (A).
I.R.C. § 45Q(f)(5)(B)(ii) Lifecycle Greenhouse Gas Emissions —
For purposes of clause (i), the term “lifecycle greenhouse gas emissions” has the
same meaning given such term under subparagraph (H) of section 211(o)(1) of the Clean
Air Act (42 U.S.C. 7545(o)(1)), as in effect on the date of the enactment of the Bipartisan Budget Act of 2018,
except that “product” shall be substituted for “fuel”
each place it appears in such subparagraph.
I.R.C. § 45Q(f)(6) Election For Applicable Facilities
I.R.C. § 45Q(f)(6)(A) In General —
For purposes of this section, in the case of an applicable facility, for any taxable
year in which such facility captures not less than 500,000 metric tons of qualified
carbon oxide during the taxable year, the person described in paragraph (3)(A)(ii)
may elect to have such facility, and any carbon capture equipment placed in service
at such facility, deemed as having been placed in service on the date of the enactment
of the Bipartisan Budget Act of 2018.
I.R.C. § 45Q(f)(6)(B) Applicable Facility —
For purposes of this paragraph, the term “applicable facility” means a qualified facility—
I.R.C. § 45Q(f)(6)(B)(i) —
which was placed in service before the date of the enactment of the Bipartisan Budget
Act of 2018, and
I.R.C. § 45Q(f)(6)(B)(ii) —
for which no taxpayer claimed a credit under this section in regards to such facility
for any taxable year ending before the date of the enactment of such Act.
I.R.C. § 45Q(f)(7) Inflation Adjustment —
In the case of any taxable year beginning in a calendar year after 2009, there shall
be substituted for each dollar amount contained in paragraphs (1) and (2) of subsection
(a) an amount equal to the product of—
I.R.C. § 45Q(f)(7)(A) —
such dollar amount, multiplied by
I.R.C. § 45Q(f)(7)(B) —
the inflation adjustment factor for such calendar year determined under section 43(b)(3)(B)
for such calendar year, determined by substituting “2008” for “1990”.
I.R.C. § 45Q(g) Application Of Section For Certain Carbon Capture Equipment —
In the case of any carbon capture equipment placed in service before the date of the
enactment of the Bipartisan Budget Act of 2018, the credit under this section shall
apply with respect to qualified carbon oxide captured using such equipment before
the end of the calendar year in which the Secretary, in consultation with the Administrator
of the Environmental Protection Agency, certifies that, during the period beginning
after October 3, 2008, a total of 75,000,000 metric tons of qualified carbon oxide
have been taken into account in accordance with—
I.R.C. § 45Q(g)(1) —
subsection (a) of this section, as in effect on the day before the date of the enactment
of the Bipartisan Budget Act of 2018, and
I.R.C. § 45Q(g)(2) —
paragraphs (1) and (2) of subsection
(a) of this section.
I.R.C. § 45Q(h) Regulations —
The Secretary may prescribe such regulations and other guidance as may be necessary
or appropriate to carry out this section, including regulations or other guidance
to—
I.R.C. § 45Q(h)(1) —
ensure proper allocation under subsection
(a) for qualified carbon oxide captured by a taxpayer during the taxable year ending
after the date of the enactment of the Bipartisan Budget Act of 2018, and
I.R.C. § 45Q(h)(2) —
determine whether a facility satisfies the requirements under subsection (d)(1) during
such taxable year.
(Added by Pub. L. 110-343, div. B, title I, Sec. 115(a), Oct. 3, 2008, 122 Stat. 3765; and amended by Pub. L. 111–5, div. B, title I, Sec. 1131, Feb. 17, 2009, 123 Stat. 115; Pub. L. 113-295, Div. A, title II, Sec. 209(j)(1), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 115-123, Div. D, title II, Sec. 41119(a), Feb. 9, 2018, 132 Stat. 64; Pub. L. 116-260, Div. EE, title I, Sec. 121, Dec. 27, 2020, 134 Stat. 1182.)
BACKGROUND NOTES
AMENDMENTS
2020 - Subsec. (d)(1). Pub. L. 116-260, Div. EE, Sec. 121, amended par. (1) by substituting “January 1, 2026” for “January
1, 2024”.
2018 - Sec. 45Q. Pub. L. 115-123, Sec. 41119(a), amended Sec. 45Q. Before amendment, it read as follows:
“Sec. 45Q. Credit for Carbon Dioxide Sequestration
“(a) General Rule—For purposes of section 38, the carbon dioxide sequestration credit
for any taxable year is an amount equal to the sum of—
“(1) $20 per metric ton of qualified carbon dioxide which is—
“(A) captured by the taxpayer at a qualified facility, and
“(B) disposed of by the taxpayer in secure geological storage and not used by the
taxpayer as described in paragraph
(2)(B), and
“(2) $10 per metric ton of qualified carbon dioxide which is—
“(A) captured by the taxpayer at a qualified facility,
“(B) used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural
gas recovery project, and
“(C) disposed of by the taxpayer in secure geological storage.
“(b) Recycled Carbon Dioxide—The term “qualified carbon dioxide” includes the initial
deposit of captured carbon dioxide used as a tertiary injectant. Such term does not
include carbon dioxide that is re-captured, recycled, and re-injected as part of the
enhanced oil and natural gas recovery process.
“(c) Qualified Facility—For purposes of this section, the term “qualified facility”
means any industrial facility—
“(1) which is owned by the taxpayer,
“(2) at which carbon capture equipment is placed in service, and
“(3) which captures not less than 500,000 metric tons of carbon dioxide during the
taxable year.
“(d) Special Rules and Other Definitions—For purposes of this section—
“(1) Only Carbon Dioxide Captured and Disposed of or Used Within the United States
Taken Into Account—The credit under this section shall apply only with respect to
qualified carbon dioxide the capture and disposal or use of which is within—
“(A) the United States (within the meaning of section 638(1)), or
“(B) a possession of the United States (within the meaning of section 638(2)).
“(2) 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 carbon dioxide under paragraph (1)(B) or (2)(C) of subsection (a)
such that the carbon dioxide does not escape into the atmosphere. Such term shall
include storage at deep saline formations, oil and gas reservoirs, and unminable coal
seems under such conditions as the Secretary may determine under such regulations.
“(3) The term “tertiary injectant”
has the same meaning as when used within section 193(b)(1).
“(4) The term “qualified enhanced oil or natural gas recovery project” has the meaning
given the term “qualified enhanced oil recovery project” by section 43(c)(2), by substituting
“crude oil or natural gas” for “crude oil” in subparagraph
(A)(i) thereof.
“(5) Any credit under this section shall be attributable to the person that captures
and physically or contractually ensures the disposal of or the use as a tertiary injectant
of the qualified carbon dioxide, except to the extent provided in regulations prescribed
by the Secretary.
“(6) The Secretary shall, by regulations, provide for recapturing the benefit of any
credit allowable under subsection (a) with respect to any qualified carbon dioxide
which ceases to be captured, disposed of, or used as a tertiary injectant in a manner
consistent with the requirements of this section.
“(7) In the case of any taxable year beginning in a calendar year after 2009, there
shall be substituted for each dollar amount contained in subsection (a) an amount
equal to the product of—
“(A) such dollar amount, multiplied by
“(B) the inflation adjustment factor for such calendar year determined under section
43(b)(3)(B) for such calendar year, determined by substituting “2008” for “1990”.
“(e) The credit under this section shall apply with respect to qualified carbon dioxide
before the end of the calendar year in which the Secretary, in consultation with the
Administrator of the Environmental Protection Agency, certifies that 75,000,000 metric
tons of qualified carbon dioxide have been taken into account in accordance with subsection
(a).
2014 -
Subsec. (d)(2). Pub. L. 113-295, Div. A, Sec. 209(j)(1), amended par. (2) by substituting “Administrator of the Environmental
Protection Agency, the Secretary of Energy, and the Secretary of the Interior, shall
establish” for “Administrator of the Environmental Protection Agency, the Secretary
of Energy, and the Secretary of the Interior, shall establish”.
2009 -
Subsec. (a)(1)(B). Pub. L. 111–5, div. B, Sec. 1131(b)(2), amended subpar. (B) by inserting “and not used by the taxpayer
as described in paragraph (2)(B)” after “storage”.
Subsec. (a)(2)(A)-(C). Pub. L. 111–5, div. B, Sec. 1131(a), amended par. (2) by striking “and” at the end of subpar. (A),
by substituting “, and” for ther period at the end of subpar. (B), and by adding subpar.
(C).
Subsec. (d)(2). Pub. L. 111–5, div. B, Sec. 1131(b)(1), amended par. (2) by substituting “paragraph (1)(B)
or (2)(C) of subsection (a)” for “subsection (a)(1)(B)”;
by substituting “, oil and gas reservoirs, and unminable coal seams” for “and unminable
coal seems”; and by inserting “the Secretary of Energy and the Secretary of the Interior,”
after “Environmental Protection Agency”.
Subsec. (e). Pub. L. 111–5, div. B, Sec. 1131(b)(3), amended subsec. (e) by substituting “taken into account
in accordance with subsection (a)” for “captured and disposed of or used as a tertiary
injectant”.
EFFECTIVE DATE OF 2020 AMENDMENT
Amendment by Pub. L. 116-260, Div. EE, Sec. 121, effective on the date of the enactment of this Act [Enacted:
Dec.27, 2020].
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-123, Sec. 41119(a), effective for taxable years beginning after December 31, 2017.
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Pub. L. 113-295, Div. A, Sec. 209(j)(1), effective as if included in the provisions of the American
Recovery and Reinvestment Tax Act of 2009 ]Pub. L. 111-5, Sec. 1131] to which they relates [Effective for carbon dioxide captured after Feb. 17, 2009].
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendments by Sec. 1131 of Pub. L. 111–5, div. B, effective for carbon dioxide captured after the date of the enactment of
this Act [Enacted: Feb. 17, 2009].
EFFECTIVE DATE
Effective for carbon dioxide captured after the date of the enactment of this Act
[Enacted: Oct. 3, 2008].
