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End Polluter Welfare for Enhanced Oil Recovery Act of 2026
To amend the Internal Revenue Code of 1986 to provide for an end date for the credit for certain qualified carbon oxide, and for other purposes.
Summary
This bill eliminates tax credits for enhanced oil recovery, which is a method of extracting oil from depleted or depleting oil reservoirs. The bill repeals Section 43 of the Internal Revenue Code, which provided a tax credit for producing crude oil through enhanced oil recovery methods. The bill also prohibits the use of carbon oxide as a tertiary injectant under the carbon capture tax credit for any qualified facility beginning construction after enactment. Various conforming amendments are made to remove references to the eliminated credits from other sections of the tax code. The changes apply to taxable years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Khanna, Ro [D-CA-17] (D-CA)
11 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Barragán, Nanette Diaz [D-CA-44] (D-CA)
- Rep. Cohen, Steve [D-TN-9] (D-TN)
- Rep. Frost, Maxwell [D-FL-10] (D-FL)
- Rep. Goldman, Daniel S. [D-NY-10] (D-NY)
- Rep. Huffman, Jared [D-CA-2] (D-CA)
- Rep. Jayapal, Pramila [D-WA-7] (D-WA)
- Rep. Mullin, Kevin [D-CA-15] (D-CA)
- Rep. Ramirez, Delia C. [D-IL-3] (D-IL)
- Rep. Schakowsky, Janice D. [D-IL-9] (D-IL)
- Rep. Tlaib, Rashida [D-MI-12] (D-MI)
Money behind the sponsor
Top reported contributors to Ro Khanna’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Ro Khanna → · Outside spending →
Actions (2)
- Mar 26, 2026 Referred to the House Committee on Ways and Means. · house
- Mar 26, 2026 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 26, 2026
Mr. Khanna (for himself, Ms. Tlaib, Ms. Barragan, Ms. Norton, Ms. Jayapal, Mr. Frost, Mrs. Ramirez, Ms. Schakowsky, and Mr. Mullin) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide for an end date for the credit for certain qualified carbon oxide, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “End Polluter Welfare for Enhanced Oil Recovery Act of 2026”.
SEC. 2. ELIMINATION OF USE OF CARBON OXIDE AS TERTIARY INJECTANT.
(a) In General.—Section 45Q(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(11) Elimination of use of carbon oxide as tertiary injectant.—In the case of any qualified facility the construction of which begins after the date of the enactment of the End Polluter Welfare for Enhanced Oil Recovery Act of 2026, subsection (a)(3)(B)(ii) shall not apply.”.
(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
SEC. 3. ENHANCED OIL RECOVERY CREDIT.
(a) In General.—Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 43.
(b) Conforming Amendments.—
(1) Section 38(b) of such Code is amended by striking paragraph (6).
(2) Section 45I(b)(2)(B) of such Code is amended by inserting “(as in effect on the day before the date of the enactment of the End Polluter Welfare for Enhanced Oil Recovery Act of 2026)” after “section 43(c)(3)(B)”.
(3) Section 45K(b)(5)(A) of such Code is amended by inserting “(as in effect on the day before the date of the enactment of the End Polluter Welfare for Enhanced Oil Recovery Act of 2026)” after “section 43”.
(4) Section 45Q of such Code is amended—
(A) by striking “section 43(b)(3)(B)” each place it appears and inserting “section 43(b)(3)(B) (as in effect on the day before the date of the enactment of the End Polluter Welfare for Enhanced Oil Recovery Act of 2026)”, and
(B) in subsection (e)(4), by inserting “(as in effect on the day before the date of the enactment of the End Polluter Welfare for Enhanced Oil Recovery Act of 2026)” after “section 43(c)(2)”.
(5) Section 196(c) of such Code is amended by striking paragraph (5) and by redesignating paragraphs (6) through (14) as paragraphs (5) through (13), respectively.
(6) Section 6501(m) of such Code is amended by striking “43,”.
(7) The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 43.
(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>
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