Most of the bicarbonate ion (HCO−3) reabsorption takes place in the proximal convoluted tubule of the nephron (85-90%) and only a small portion is reabsorbed by the distal convoluted tubule and the loop of Henle. So, the reabsorption of HCO−3 can be said to take place in the proximal convoluted tubules of the nephron, in the kidney.