; and (3) by striking subclause (V). (b) Effective date The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2020, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end. 135. Termination of credit for carbon oxide sequestration (a) In general Section 45Q of the Internal Revenue Code of 1986 is amended by adding at the end the following: (i) Termination This section shall not apply with respect to any qualified carbon oxide captured after the date of enactment of the End Polluter Welfare Act of 2020 . . (b) Report (1) In general Not later than 6 months after the date of enactment of this Act, the Secretary of the Treasury, or the Secretary's delegate, shall submit a report to Congress, to be made available to available to the public, which provides the following information: (A) The taxpayer identity information of any taxpayer for which the carbon oxide sequestration credit under section 45Q of the Internal Revenue Code of 1986 was allowed for any taxable year following the enactment of such section. (B) The total amount of the credit allowed pursuant to such section to each taxpayer described in subparagraph (A). (C) With respect to the amount described in subparagraph (B), the amount of such credit allowed with respect to each of the following: (i) Qualified carbon oxide which was captured and disposed of by the taxpayer in secure geological storage and not used by the taxpayer as described in clause (ii) or (iii). (ii) Qualified carbon oxide which was captured and used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of by the taxpayer in secure geological storage. (iii) 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