# 119-s-425: Enhancing Energy Recovery Act

119-s-425, Enhancing Energy Recovery Act, is a 119th Congress bill sponsored by Sen. Barrasso, John [R-WY] (R-WY); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-425
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-425
- Congress: 119
- Title: Enhancing Energy Recovery Act
- Status: introduced
- Introduced: 2025-02-05
- Sponsor: Sen. Barrasso, John [R-WY] (R-WY)
- Cosponsors: 6
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Parity and new base amounts for the Section 45Q carbon credit.** This bill would amend Section 45Q of the Internal Revenue Code to treat different dispositions and uses of qualified carbon oxide consistently and to change the credit dollar amounts and related statutory cross‑references. - Carbon capture project owners and taxpayers claiming Section 45Q would see three clearly defined eligible pathways for qualified carbon oxide: secure geological storage with no further use by the taxpayer; use as a tertiary injectant in a qualified enhanced oil or natural gas recovery project followed by storage; and utilization as described in subsection (f)(5). - The bill would set a new base credit structure: $17 for taxable years beginning in 2025 and 2026, and an inflation‑adjusted amount after 2026 using 2025 as the base year. It also directs substituting $36 for $17 in specified statutory places. - The changes would apply to taxable years beginning after December 31, 2024 and include a conforming amendment to section 6417 to align cross‑references.

## Cosponsors (6)

- Sen. Lankford, James [R-OK] (R-OK), 2025-02-05T00:00:00.000Z
- Sen. Cassidy, Bill [R-LA] (R-LA), 2025-02-05T00:00:00.000Z
- Sen. Hoeven, John [R-ND] (R-ND), 2025-02-05T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-02-05T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2025-02-05T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-02-20T00:00:00.000Z

## Provisions PRIA read

- Larger carbon capture tax credit for businesses: benefit, high. If enacted, businesses that claim the section 45Q carbon capture tax credit would use new per-ton dollar rules. For tax years starting in 2025 and 2026 the per-ton amount would be $17. For tax years starting after 2026 the per-ton amount would be $17 times an inflation factor that uses 2025 as the…

## Related bills

- 119-s-3752: SAVE America Act
- 119-s-1241: Sanctioning Russia Act of 2025
- 119-s-401: Fair Access to Banking Act
- 119-s-1261: CONNECT for Health Act of 2025
- 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025
- 119-s-556: Enhanced Iran Sanctions Act of 2025

## Sources
- [119-s-425 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/425)

## Related
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-1241: Sanctioning Russia Act of 2025](https://policyrisk.com/legislation/119-s-1241)
- [119-s-401: Fair Access to Banking Act](https://policyrisk.com/legislation/119-s-401)
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186)
- [119-s-556: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-s-556)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-425 (as of 2025-12-21).