Repeals the carbon oxide sequestration credit under the Internal Revenue Code.

The 45Q Repeal Act of 2025 amends the Internal Revenue Code to repeal the carbon oxide sequestration credit. This involves striking section 45Q and making several conforming amendments to other sections. The changes apply to taxable years beginning after December 31, 2025. The bill also includes provisions for establishing regulations for the secure geological storage of qualified carbon oxide.

Repeals the carbon oxide sequestration credit under the Internal Revenue Code.

The 45Q Repeal Act of 2025 amends the Internal Revenue Code to repeal the carbon oxide sequestration credit. This involves striking section 45Q and making several conforming amendments to other sections. The changes apply to taxable years beginning after December 31, 2025. The bill also includes provisions for establishing regulations for the secure geological storage of qualified carbon oxide.