,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bfcc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #af1 #bjba,mr4 
,s*weik]t 7= himself1 ,mr4 ,w5/rup1 &   
,mrs4 ,mill] ( ,we/ ,virg9ia7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to increase & exp& ! cr$it = c>bon
 oxide seque/ration4  #a4 ,improvem5ts  
to cr$it = c>bon oxide seque/ration  7a7
 ,increase 9 applicable doll> am\nt     
,section #de,q7b77#a77;,a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
clause 7i77,i7 & 7ii77,i71 by /rik+ #ej 
& ins]t+ #he1 &  7#b7 9 clause 7i77,,ii7
 & 7ii77,,ii71 by /rik+ #ce & ins]t+    
#ej4  7b7 ,repeal ( plac$-,9-,s]vice    
deadl9e2 expansion ( facilities to :i*  
cr$it applies ,section #de,q7d7 ( su*   
,code is am5d$ to read z foll[s3  7d7   
,qualifi$ facility ,= purposes ( ?is    
section1 ! t]m #8qualifi$ facility'     
means any indu/rial facility or direct  
air capture facility :i* captures-- 7#a7

 9 ! case ( a facility :i* emits n m ?an
 #ejj1jjj metric tons ( c>bon oxide into
 ! atmosph]e dur+ ! taxable ye>1 n less 
?an #aj1jjj metric tons ( qualifi$ c>bon
 oxide dur+ ! taxable ye> :i* is utiliz$
 9 a mann] describ$ 9 subsection        
7f77#e71  7#b7 9 ! case ( an electricity
 g5]at+ facility :i* is n describ$ 9    
p>agraph 7#a71 n less ?an #ajj1jjj      
metric tons ( qualifi$ c>bon oxide dur+ 
! taxable ye>1  7#c7 9 ! case ( a direct
 air capture facility1 n less ?an       
#aj1jjj metric tons ( qualifi$ c>bon    
oxide dur+ ! taxable ye>1 or  7#d7 9 !  
case ( any facility n describ$ 9        
p>agraph 7#a71 7#b71 or 7#c71 n less ?an
 #be1jjj metric tons ( qualifi$ c>bon   
oxide dur+ ! taxable ye>4  4  7c7       
,ext5sion ( cr$it p]iod ,p>agraphs      
7#c77;,a7 & 7#d77;,a7 ( section #de,q7a7
 ( su* ,code are ea* am5d$ by /rik+     
#ab-ye> & ins]t+ #bj-ye>4  7d7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbj4