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S 3459 114th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to enhance the requirements for secure geological storage of carbon dioxide for purposes of the carbon dioxide sequestration credit.

Introduced: September 28, 2016 Introduced by: Hoeven, John Republican · North Dakota See on congress.gov
Taxation Administrative law and regulatory proceduresAir qualityClimate change and greenhouse gasesEnvironmental Protection Agency (EPA)
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Environmental regulatory proceduresIncome tax creditsOil and gasWater qualityWater use and supply
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 28, 2016
Read twice and referred to the Committee on Finance.
Sep 28, 2016
Introduced in Senate
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 Latest action September 28, 2016

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to revise requirements for the secure geological storage of carbon dioxide for the purpose of the tax credit for carbon dioxide sequestration.

The bill establishes a December 31, 2016, deadline and requirements for regulations that the Internal Revenue Service (IRS) is required, under current law, to establish for determining adequate security measures for the geological storage of the carbon dioxide such that carbon dioxide does not escape into the atmosphere.

The IRS regulations must consider the carbon dioxide to be disposed of in secure geological storage if it is stored in compliance with specified rules promulgated by the Environmental Protection Agency under the Clean Air Act and the Safe Drinking Water Act for the geologic sequestration of carbon dioxide, the injection of carbon dioxide, and the criteria and standards for underground injection control programs that are applicable to Class II Wells.

 Related & companion bills 1
  • HR 6295 Related bill CO2 Regulatory Certainty Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Daines, Steve
Montana · Sep 28, 2016
 R
McConnell, Mitch
Kentucky · Sep 28, 2016
 R
Wicker, Roger F.
Mississippi · Sep 28, 2016
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3459: A bill to amend the Internal Revenue Code of 1986 to enhance the requirements for secure geological storage of carbon dioxide for purposes of the carbon dioxide sequestration credit.. 114th Congress. Open America. https://openamerica.io/bill/114-S-3459/
MLA
"S. 3459: A bill to amend the Internal Revenue Code of 1986 to enhance the requirements for secure geological storage of carbon dioxide for purposes of the carbon dioxide sequestration credit.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-3459/.
Bluebook (legal)
S. 3459, 114th Cong. (2026), https://openamerica.io/bill/114-S-3459/.
Markdown link
[S. 3459: A bill to amend the Internal Revenue Code of 1986 to enhance the requirements for secure geological storage of carbon dioxide for purposes of the carbon dioxide sequestration credit.](https://openamerica.io/bill/114-S-3459/)
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