From the bailout bill (PDF):
SEC. 116. CERTAIN INCOME AND GAINS RELATING TO INDUSTRIAL SOURCE CARBON DIOXIDE TREATED AS QUALIFYING INCOME FOR PUBLICLY TRADED PARTNERSHIPS.
5 (a) IN GENERAL.-Subparagraph (E) of section
6 7704(d)(1) (defining qualifying income) is amended by in7
serting ''or industrial source carbon dioxide'' after ''tim8
9 (b) EFFECTIVE DATE.-The amendment made by
10 this section shall take effect on the date of the enactment
11 of this Act, in taxable years ending after such date.
12 SEC. 117. CARBON AUDIT OF THE TAX CODE.
13 (a) STUDY.-The Secretary of the Treasury shall
14 enter into an agreement with the National Academy of
15 Sciences to undertake a comprehensive review of the Inter16
nal Revenue Code of 1986 to identify the types of and
17 specific tax provisions that have the largest effects on car18
bon and other greenhouse gas emissions and to estimate
19 the magnitude of those effects.
20 (b) REPORT.-Not later than 2 years after the date
21 of enactment of this Act, the National Academy of
22 Sciences shall submit to Congress a report containing the
23 results of study authorized under this section.
24 (c) AUTHORIZATION OF APPROPRIATIONS.-There is
25 authorized to be appropriated to carry out this section
26 $1,500,000 for the period of fiscal years 2009 and 2010.
Industrial source carbon dioxide as income?
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