# 119-hr-1946: 45Q Repeal Act of 2025

119-hr-1946, 45Q Repeal Act of 2025, is a 119th Congress bill sponsored by Rep. Perry, Scott [R-PA-10] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-07-11).

- Canonical: https://policyrisk.com/legislation/119-hr-1946
- As of: 2026-07-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1946
- Congress: 119
- Title: 45Q Repeal Act of 2025
- Status: introduced
- Introduced: 2025-03-06
- Sponsor: Rep. Perry, Scott [R-PA-10] (R-PA)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-11

## Summary

**This bill would repeal the 45Q carbon oxide sequestration tax credit, removing the credit from the tax code while keeping a short transition for prior definitions and storage rules.** It also would sweep away 45Q references across multiple tax provisions and require regulators to set standards for secure geological storage. - Project owners and developers: Would lose access to the Section 45Q credit for taxable years beginning after December 31, 2025, though the bill preserves a transitional reference to the prior definition of “qualified carbon oxide” for certain purposes. - Tax and credit mechanics: Would strike 45Q-related provisions across the code and change related rules, including removing a paragraph in Section 6417 and adding a new 12-year measurement reference tied to when equipment is placed in service. - Regulators and storage standards: Would require regulations ensuring safe geological storage of captured carbon, including storage in deep saline formations, oil and gas reservoirs, and unminable coal seams, and would tie the meaning of qualified carbon oxide to the pre-enactment definition.

## Cosponsors (2)

- Rep. Khanna, Ro [D-CA-17] (D-CA), 2025-03-06T00:00:00.000Z
- Rep. Higgins, Clay [R-LA-3] (R-LA), 2026-07-09T00:00:00.000Z

## Provisions PRIA read

- Keeps old rules for carbon-capture bonds: benefit, low. The bill would keep the old 45Q(e)(3) wording for private activity bond rules. Issuers and project sponsors could keep relying on those prior definitions for bond qualification. This would apply to tax years beginning after December 31, 2025.
- Businesses lose carbon-capture tax credit: cost, high. This bill would repeal the carbon-capture tax credit (45Q). Businesses and investors could not claim it for tax years beginning after December 31, 2025. It would also strip 45Q cross-references from several clean-energy and general business credits. Projects that counted on 45Q-linked rules would n…
- New limits on clean energy direct pay: cost, low. If enacted, rules for direct pay elections would change. Section 6417 would use a 12-year period starting when equipment was first placed in service and would strike an existing paragraph. Some cross-references would be frozen to the pre-enactment 45Q text, and a transfer-rule clause would be remov…
- Captured CO2 excluded from power emissions: mixed, low. For the tech-neutral power credit, captured CO2 could be excluded from a plant’s emissions if it is securely stored or properly used. Treasury, with EPA, Energy, and Interior, would need to set rules for safe geological storage, including saline formations, oil and gas reservoirs, and unminable coa…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-8324: Great American Healthcare Plan
- 119-hr-9200: Secure the Border Act of 2026
- 119-hr-9199: Permanent Trump Secure Border Act
- 119-hr-7816: Protect Liberty and End Warrantless Surveillance Act of 2026
- 119-hr-2395: SHORT Act

## Sources
- [119-hr-1946 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1946)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-8324: Great American Healthcare Plan](https://policyrisk.com/legislation/119-hr-8324)
- [119-hr-9200: Secure the Border Act of 2026](https://policyrisk.com/legislation/119-hr-9200)
- [119-hr-9199: Permanent Trump Secure Border Act](https://policyrisk.com/legislation/119-hr-9199)
- [119-hr-7816: Protect Liberty and End Warrantless Surveillance Act of 2026](https://policyrisk.com/legislation/119-hr-7816)
- [119-hr-2395: SHORT Act](https://policyrisk.com/legislation/119-hr-2395)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1946 (as of 2026-07-11).