45Q Repeal Act of 2025

This bill would end the federal tax credit that rewards capturing and storing carbon oxide by repealing section 45Q of the tax code. It also removes carbon-capture language from other clean energy tax rules so they no longer refer to 45Q.

Key points:

• Who is affected: taxpayers using carbon capture and storage equipment or planning to claim credits tied to captured carbon oxide/carbon dioxide.
• What changes: the 45Q credit is repealed, and related references in other energy tax provisions are removed or updated.
• When: applies to tax years beginning after December 31, 2025.