Ask AI
S. 986

Carbon Capture, Utilization, and Storage Tax Credit Amendments Act of 2021

Carbon Capture, Utilization, and Storage Tax Credit Amendments Act of 2021

This bill extends the carbon oxide sequestration tax credit through 2030. It also permits taxpayers to elect to receive a payment in lieu of the tax credits for carbon oxide sequestration and qualifying advanced coal projects.

The bill also makes other modifications to certain carbon sequestration credits, including (1) an allowance of carbon sequestration credits against the base erosion minimum tax, (2) modifications to sequestration requirements for certain qualifying advanced coal project credit equipment, and (3) increasing the sequestration credit value for direct air capture projects.

Read twice and referred to the Committee on Finance.

Sen. Smith, Tina [D-MN](D-MN)Sponsor
19 cosponsors12 D7 R
19cosponsors1committees2actions2related bills12subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

Carbon Capture, Utilization, and Storage Tax Credit Amendments Act of 2021 — Informed