I 

118TH CONGRESS 

2D SESSION H. R. 9838 

To amend the Internal Revenue Code of 1986 to provide for an end date 

for the credit for certain qualified carbon oxide, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 25, 2024 

Mr. KHANNA (for himself, Ms. NORTON, Ms. BUSH, Ms. TLAIB, Mr. GRIJALVA, Mrs. RAMIREZ, Mr. JACKSON of Illinois, Mr. MULLIN, Mr. BOWMAN, Ms. SCHAKOWSKY, Mr. RASKIN, Ms. OCASIO-CORTEZ, Mr. FROST, 

Ms. LEE of California, Ms. BARRAGA ́N, Ms. BROWNLEY, Mr. HUFFMAN, 

and Mr. GARCI ́A of Illinois) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for an end date for the credit for certain qualified carbon 

oxide, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘End Polluter Welfare 

5 for Enhanced Oil Recovery Act of 2024’’. 


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1 SEC. 2. ELIMINATION OF USE OF CARBON OXIDE AS TER2 TIARY INJECTANT. 

3 (a) IN GENERAL.—Section 45Q(f) of the Internal 

4 Revenue Code of 1986 is amended by adding at the end 

5 the following new paragraph: 

6 ‘‘(10) ELIMINATION OF USE OF CARBON OXIDE

7 AS TERTIARY INJECTANT.—In the case of any quali8 fied facility the construction of which begins after 

9 the date of the enactment of the End Polluter Wel10 fare for Enhanced Oil Recovery Act of 2024, sub11 section (a)(4)(B)(i) shall not apply.’’. 

12 (b) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to taxable years beginning after 

14 the date of the enactment of this Act. 

15 SEC. 3. ENHANCED OIL RECOVERY CREDIT. 

16 (a) IN GENERAL.—Subpart D of part IV of sub17 chapter A of chapter 1 of the Internal Revenue Code of 

18 1986 is amended by striking section 43. 

19 (b) CONFORMING AMENDMENTS.— 

20 (1) Section 38(b) of such Code is amended by 

21 striking paragraph (6). 

22 (2) Section 45Q of such Code is amended— 

23 (A) by striking ‘‘section 43(b)(3)(B)’’ each 

24 place it appears and inserting ‘‘section 

25 43(b)(3)(B) (as in effect on the day before the 

26 date of the enactment of the End Polluter WelVerDate Sep 11 2014 22:50 Oct 10, 2024 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H9838.IH H9838

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1 fare for Enhanced Oil Recovery Act of 2024)’’, 

2 and 

3 (B) in subsection (e)(4), by inserting ‘‘(as 

4 in effect on the day before the date of the en5 actment of the End Polluter Welfare for En6 hanced Oil Recovery Act of 2024)’’ after ‘‘sec7 tion 43(c)(2)’’. 

8 (3) Section 196(c) of such code is amended by 

9 striking paragraph (5) and by redesignating para10 graphs (6) through (14) as paragraphs (5) through 

11 (13), respectively. 

12 (4) The table of sections for subpart D of part 

13 IV of subchapter A of chapter 1 is amended by 

14 striking the item relating to section 43. 

15 (c) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning after 

17 the date of the enactment of this Act. 

Æ 


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