Qualified carbon oxide which was captured and utilized by the taxpayer in a manner described in section 45Q(f)(5) of the Internal Revenue Code of 1986. (2) Exception from rules regarding confidentiality and disclosure of returns and return information Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (23) Disclosure of return information for public report on carbon oxide sequestration credit The Secretary may disclose taxpayer identity information and return information to the extent the Secretary deems necessary for purposes of the report issued pursuant to section 135 of the End Polluter Welfare Act of 2020 . . 136. Powder River Basin (a) Designation of the Powder River Basin as a coal producing region As soon as practicable after the date of enactment of this Act, the Director of the Bureau of Land Management shall designate the Powder River Basin as a coal producing region. (b) Report Not later than 1 year after the date of enactment of this Act, the Director of the Bureau of Land Management shall submit to Congress a report that includes— (1) a study of the fair market value and the amount and effective rate of royalties paid on coal leases in the Powder River Basin compared to other national and international coal basins and markets