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H.R. 8858 116th Congress House

ACCESS 45Q Act

Official title: To amend the Internal Revenue Code of 1986 to extend and allow an elective payment of the tax credit for carbon oxide sequestration.

Introduced: December 3, 2020 See on congress.gov
Taxation Air qualityClimate change and greenhouse gasesElectric power generation and transmissionIncome tax creditsTax administration and collection, taxpayers
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Dec 3, 2020
Referred to the House Committee on Ways and Means.
Dec 3, 2020
Introduced in House
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 Latest action December 3, 2020

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Accelerating Carbon Capture and Extending Secure Storage through 45Q Act or the ACCESS 45Q Act

This bill extends the tax credit for carbon oxide sequestration through 2033 and allows taxpayers an election to receive payments in lieu of the credit.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 8858: ACCESS 45Q Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-8858/
MLA
"H.R. 8858: ACCESS 45Q Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-8858/.
Bluebook (legal)
H.R. 8858, 116th Cong. (2026), https://openamerica.io/bill/116-HR-8858/.
Markdown link
[H.R. 8858: ACCESS 45Q Act](https://openamerica.io/bill/116-HR-8858/)
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