Bill · H.R. 8108· House(119-HR-8108)
End Polluter Welfare for Enhanced Oil Recovery Act of 2026
- Introduced
- 3/26/2026
- Last activity
- 3/26/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Ro Khanna
- Cosponsors
- - 12 - 0
- Introduced
- In Committee
What this bill would do
This bill, known as the "End Polluter Welfare for Enhanced Oil Recovery Act of 2026," aims to amend the Internal Revenue Code of 1986. It seeks to provide an end date for the credit related to certain qualified carbon oxide. Specifically, it moves to eliminate the use of carbon oxide as a tertiary injectant for qualified facilities where construction begins after the act's enactment. Additionally, the bill mandates the striking of Section 43 regarding the enhanced oil recovery credit.
Yes
Does this reduce what the federal government spends?+5
The bill reduces federal spending by repealing the enhanced oil recovery tax credit.
Does this reduce how much oil, gas and coal is produced?+4
By repealing the enhanced oil recovery credit, the bill removes financial support for methods used to increase fossil fuel production.
Does this cut the pollution that drives climate change?+3
The bill eliminates the incentive to use carbon oxide as a tertiary injectant for enhanced oil recovery.
The opposite
Would business owners be better off under this?-6
The repeal of the enhanced oil recovery credit reduces tax incentives for energy companies and business owners in that sector.
Does this cut taxes for small businesses?-5
The bill repeals the enhanced oil recovery credit, which removes a tax benefit for certain energy-related businesses.
Would people in rural areas be better off under this?-3
The removal of oil recovery credits may negatively impact economies in rural areas dependent on oil production activities.
Who it would affect, and how
Potential Positive Impacts for People
- Elimination of carbon oxide as a tertiary injectant: Under Section 2, the bill would stop the application of certain provisions for qualified facilities where construction begins after this Act is passed. This is presented as an end to "polluter welfare" for enhanced oil recovery.
Potential Negative Impacts for People
- Repeal of the enhanced oil recovery credit: Section 3 directs the striking of Section 43 of the Internal Revenue Code. This removes the existing credit for enhanced oil recovery, which affects the tax code and associated sections like 38(b), 45I(b)(2)(B), 45K(b)(5)(A), 45Q, 196(c), and 6501(m).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Business Owners-6Good For Rural Residents-3
- Environment Energy And Infrastructure
- Reduces Fossil Fuel Production+4Reduces Carbon Emissions+3
- Economy And Finance
- Reduces Government Spending+5Reduces Small Business Taxes-5
- 8/17/2026
- 1 Cosponsor added.
- 4/22/2026
- 1 Cosponsor added.
- 4/2/2026
- 2 Cosponsors added.
- 3/26/2026
- Referred to the House Committee on Ways and Means.
- 8 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Nanette BarragánDemocrat · California
Steve CohenDemocrat · Tennessee
Maxwell FrostDemocrat · Florida
Daniel GoldmanDemocrat · New York
Adelita GrijalvaDemocrat · Arizona
Jared HuffmanDemocrat · California
Pramila JayapalDemocrat · Washington
Kevin MullinDemocrat · California
Eleanor NortonDemocrat · District of Columbia
Delia RamirezDemocrat · Illinois
Janice SchakowskyDemocrat · Illinois
Rashida TlaibDemocrat · Michigan