# 119-hr-8108: End Polluter Welfare for Enhanced Oil Recovery Act of 2026

119-hr-8108, End Polluter Welfare for Enhanced Oil Recovery Act of 2026, is a 119th Congress bill sponsored by Rep. Khanna, Ro [D-CA-17] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8108
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8108
- Congress: 119
- Title: End Polluter Welfare for Enhanced Oil Recovery Act of 2026
- Status: introduced
- Introduced: 2026-03-26
- Sponsor: Rep. Khanna, Ro [D-CA-17] (D-CA)
- Cosponsors: 12
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Repeal of the Enhanced Oil Recovery tax credit** and new limits on using captured carbon for oil injection. This bill would end the Section 43 credit and block the use of carbon oxide as a tertiary injectant for new qualified facilities whose construction begins after enactment. - Oil producers and developers: Would lose access to the Section 43 Enhanced Oil Recovery tax credit for taxable years beginning after enactment, removing a specific tax incentive for EOR projects. - New carbon-capture EOR projects: Would be barred from treating carbon oxide as a tertiary injectant for any qualified facility whose construction begins after the date of enactment. This changes how new EOR projects could use captured carbon. - Tax-code cross-references and related credits: Would insert transitional language and conforming edits across the Internal Revenue Code, including adjustments to Sections 45Q, 45I, 45K, 196, 6501, and the Subpart D table of sections to preserve certain pre-enactment references where specified.

## Cosponsors (12)

- Rep. Tlaib, Rashida [D-MI-12] (D-MI), 2026-03-26T00:00:00.000Z
- Rep. Barragán, Nanette Diaz [D-CA-44] (D-CA), 2026-03-26T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2026-03-26T00:00:00.000Z
- Rep. Jayapal, Pramila [D-WA-7] (D-WA), 2026-03-26T00:00:00.000Z
- Rep. Frost, Maxwell [D-FL-10] (D-FL), 2026-03-26T00:00:00.000Z
- Rep. Ramirez, Delia C. [D-IL-3] (D-IL), 2026-03-26T00:00:00.000Z
- Rep. Schakowsky, Janice D. [D-IL-9] (D-IL), 2026-03-26T00:00:00.000Z
- Rep. Mullin, Kevin [D-CA-15] (D-CA), 2026-03-26T00:00:00.000Z
- Rep. Huffman, Jared [D-CA-2] (D-CA), 2026-04-02T00:00:00.000Z
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY), 2026-04-02T00:00:00.000Z
- Rep. Cohen, Steve [D-TN-9] (D-TN), 2026-04-22T00:00:00.000Z
- Rep. Grijalva, Adelita S. [D-AZ-7] (D-AZ), 2026-08-17T00:00:00.000Z

## Provisions PRIA read

- Clarify oil project tax references: benefit, low. If enacted, the bill would treat references to the old EOR credit in certain tax rules as they were the day before enactment. That would help taxpayers and project owners read Sections 45Q, 45I, and 45K after the repeal. This would not recreate the EOR credit. The transitional treatment would apply…
- End tax breaks for oil producers: cost, high. If enacted, the bill would repeal the Enhanced Oil Recovery (EOR) tax credit for taxable years beginning after the date of enactment. Owners and investors in oil and EOR projects would lose that tax credit and could pay more tax. The bill would also bar new qualified facilities whose construction b…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-3971: Domestic Workers Bill of Rights Act
- 119-hr-3069: Medicare for All Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026

## Sources
- [119-hr-8108 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8108)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3971: Domestic Workers Bill of Rights Act](https://policyrisk.com/legislation/119-hr-3971)
- [119-hr-3069: Medicare for All Act](https://policyrisk.com/legislation/119-hr-3069)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8108 (as of 2026-09-21).