,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #eaid  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #g1         
#bjba,ms4 ,sewell introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to ext5d 
& modify ! cr$it = c>bon oxide          
seque/ration1 & = o!r purposes4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,c>bon ,capture & ,seque/ration         
,expansion ,act4  #b4 ,ext5sion &       
modification ( cr$it = c>bon oxide      
seque/ration  7a7 ,ext5sion ,section    
#de,q7d77#a7 is am5d$ by /rik+ ,janu>y  
#a1 #bjbf & ins]t+ ,janu>y #a1 #bjcb4   
7b7 ,modification ( c>bon oxide capture 
requirem5ts ,section #de,q7d77#b7 is    
am5d$ to read z foll[s3  7#b7 :i*       
captures-- 7,a7 9 ! case ( a direct air 
capture facility1 n less ?an #aj1jjj    
metric tons ( qualifi$ c>bon oxide dur+ 
! taxable ye>1  7,b7 9 ! case ( an      
electricity g5]at+ facility1 n less ?an 
#ah1gej metric tons ( qualifi$ c>bon    

oxide dur+ ! taxable ye> & n less ?an   
#ge p]c5t ( ! c>bon oxide t w\ld o!rwise
 be releas$ into ! atmosph]e by su*     
facility dur+ su* taxable ye>1 &  7,c7 9
 ! case ( any o!r facility1 n less ?an  
#ab1ejj metric tons ( qualifi$ c>bon    
oxide dur+ ! taxable ye> & n less ?an   
#ej p]c5t ( ! c>bon oxide t w\ld o!rwise
 be releas$ into ! atmosph]e by su*     
facility dur+ su* taxable ye>4  4  7c7  
,effective dates  7#a7 ,ext5sion ,!     
am5dm5t made by subsection 7a7 %all     
apply to facilities ! con/ruction ( :i* 
beg9s aft] ,decemb] #ca1 #bjbe4  7#b7   
,o!r am5dm5ts ,! am5dm5ts made by       
subsection 7b7 %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjba4