S.4222

End Polluter Welfare for Enhanced Oil Recovery Act of 2026

Introduced·3/26/26

End Polluter Welfare for Enhanced Oil Recovery Act of 2026 ends carbon oxide credit for enhanced oil recovery.

The End Polluter Welfare for Enhanced Oil Recovery Act of 2026 amends the Internal Revenue Code to end the tax credit for using carbon oxide in enhanced oil recovery processes. This change applies to facilities whose construction begins after the enactment of the Act. The Act also includes provisions to adjust references and sections within the Code to reflect these changes, ensuring the credit is no longer available for new projects. The amendments apply to taxable years beginning after the Act's enactment.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Mar 26

Senate

Read twice and referred to the Committee on Finance.