End Polluter Welfare for Enhanced Oil Recovery Act of 2026

This bill changes two federal tax credits connected to using carbon oxide to help pump oil out of the ground. For carbon capture facilities whose construction begins after the bill becomes law, it ends the option to claim the carbon oxide tax credit (Section 45Q) for carbon oxide used as a tertiary injectant in oil or gas recovery. It also repeals the separate enhanced oil recovery tax credit (Section 43) and makes related technical changes to other parts of the tax code. Both changes apply to tax years beginning after the bill is enacted.

Full text and official record on Congress.gov

Sponsors

• Ro Khanna Democrat sponsor
• 12 cosponsors