Support the 45Q Repeal Act (H.R. 1946) to Stop Carbon Capture
Legislative Alerts
Congress must enact H.R. 1946 to repeal Section 45Q and prevent unconstitutional CCS provisions.
Contact your U.S. Representative and Senators
Please help enact H.R. 1946 by contacting your U.S. representative and senators. Urge them to protect the free market and property rights by repealing existing laws that rig the economy in favor of anti-property-rights carbon-capture pipelines.
Why it Matters
U.S. Representatives Scott Perry (R-Pa.) and Ro Khanna (D-Calif.) have introduced H.R. 1946, the “45Q Repeal Act of 2025,” which would repeal the carbon oxide sequestration credit under Section 45Q of the Internal Revenue Code of 1986. This legislation would eliminate a costly, unconstitutional tax credit that subsidizes carbon capture and sequestration (CCS) projects, which distort energy markets, burden taxpayers, and exceed federal authority.
H.R. 1946 would repeal Section 45Q, which provides tax credits to companies capturing and storing carbon dioxide, by striking it from the Internal Revenue Code and amending related provisions to ensure the credit’s complete removal. If enacted, the repeal would take effect after December 31, 2025, ending subsidies that prop up climate technology and favor select industries at the expense of taxpayers. Representative Perry stated in a press release:
The American People demand that we cut waste, fraud, and abuse, and don’t want their tax dollars being used to prop up inefficient and market-distorting technology.
The Section 45Q credit, enacted as part of the Energy Improvement and Extension Act of 2008 and expanded under subsequent legislation, incentivizes CCS projects. The credit has faced scrutiny due to its questionable efficacy and high costs, estimated by the Congressional Budget Office to exceed $20 billion over a decade. Additionally, the credit diverts taxpayer funding to private corporations, acting as corporate welfare under the guise of “environmental policy.”
Congress lacks authority under Article I, Section 8, of the U.S. Constitution to subsidize industry or technologies through tax credits. Section 45Q also violates the 10th Amendment, which reserves all powers not delegated to the federal government to the states or the people.
H.R. 1946 addresses the unconstitutional overreach of Section 45Q’s subsidies, which undermines state sovereignty and individual freedom, and distorts free-market competition. The Deep State’s influence in promoting such subsidies cannot be ignored as Section 45Q aligns with a broader “Climate Change” agenda and centralized control over energy markets, often pushed by interests within federal agencies and their corporate allies.
Section 112011 of H.R. 1, the One Big Beautiful Bill Act (OBBB), would limit 45Q’s scope by restricting credits to specified foreign entities but does not fully repeal it. It would impose these restrictions under Section 38 for taxable years beginning after the bill’s enactment. Additionally, a previous version of the OBBB, that could still be re-added, would have overridden state and local CO2 pipeline regulations — Section 41006 would have amended the Natural Gas Act to grant the federal government exclusive authority to issue licenses for carbon dioxide, hydrogen, and petroleum pipelines. Congress must prevent this unconstitutional provision from being reinserted.
Repealing the Section 45Q credit would be a critical step toward restoring fiscal responsibility and constitutional adherence. Contact your U.S. representative and senators, and urge them to support H.R. 1946.