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This bill amends the Internal Revenue Code to establish a technology-neutral tax credit for investments in carbon dioxide removal (CDR) technologies. The credit provides $110 per metric ton of net CO2 removed for biomass-based capture and $250 per metric ton for other CDR approaches, with amounts adjusted annually for inflation. The bill requires the National Academies of Sciences and federal agencies to establish standards and certifications for eligible biomass feedstocks and marine-based CDR approaches to ensure environmental safety and quantifiable carbon removal.
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