S5369-118

Introduced

To amend the Internal Revenue Code of 1986 to establish a technology-neutral tax credit for increased investment in next-generation carbon dioxide removal technologies.

118th Congress Introduced Nov 21, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to establish a technology-neutral tax credit for increased investment in next-generation carbon dioxide removal technologies., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers. The main policy domain is Energy, Environment, Agriculture.

Who Benefits and How

energy producers, utilities, and energy consumers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, energy producers, utilities, and energy consumers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section S1: 1. Short title This Act may be cited as the Carbon Dioxide Removal Investment Act.
  • Section id3b67dea1e4af4d548b4e569053c849ee: 2. Establishment of technology-neutral credit for carbon dioxide removal Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986...
  • Section idc81a07ccf38841989f99f5a53ec97128: 45BB. Technology-neutral credit for carbon dioxide removal For purposes of section 38, the carbon dioxide removal credit for any taxable year is an amount...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to establish a technology-neutral tax credit for increased investment in next-generation carbon dioxide removal technologies., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.

Key Policy Areas

Energy, Environment, Agriculture

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to establish a technology-neutral tax credit for increased investment in next-generation carbon dioxide removal technologies., changes federal law or congressional policy affecting energy producers, utilities, and energy consumers.

Policy Domains

Energy Environment Agriculture

Whole bill

Identified Gains
  • energy producers, utilities, and energy consumers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
energy producers, utilities, and energy consumers: ,
Identified Costs
  • federal implementing agencies
  • energy producers, utilities, and energy consumers
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
energy producers, utilities, and energy consumers: ,

Legislative Progress

Introduced
Introduced Committee Passed
Nov 21, 2024

Mr. Bennet (for himself and Ms. Murkowski) introduced the following …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Energy Environment Agriculture
Actor Mappings
"secretary_of_energy"
→ Secretary of Energy
"administrator_of_epa"
→ Administrator of the Environmental Protection Agency
"secretary_of_agriculture"
→ Secretary of Agriculture

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology