United States · Bill · HR
H.R. 1062 (117th)
ACCESS 45Q Act
Introduced
15 February 2021
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Accelerating Carbon Capture and Extending Secure Storage through 45Q Act or the ACCESS 45Q Act This bill extends the tax credit for carbon oxide sequestration through 2035 and allows taxpayers an election to receive payments in lieu of the credit. The bill also permits an allowance of the carbon oxide tax credit against the base erosion minimum tax. The base erosion minimum tax is a tax on large corporation that is calculated after adding back to taxable income certain deductible payments made to related foreign persons.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 15 February 2021
Introduced in House (PDF)
Introduced in House · EN · 15 February 2021
Introduced in House
summary · EN · 15 February 2021
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/house-bill/1062
- Open data entity: https://api.congress.gov/v3/bill/117/hr/1062