Resources

Legislation & Policy

Regulatory & Guidance

  • Since the Bipartisan Budget Act of 2018 restructured and enhanced the section 45Q tax credit, the Coalition has regularly engaged with Treasury and IRS to provide consensus-based, comprehensive model guidance and recommendations regarding the structure of 45Q and subsequent enhancements made to 45Q as part of the Inflation Reduction Act of 2021.
    • Comments on 45Q enhancements contained in the Inflation Reduction Act:
    • Model guidance and recommendations on the 45Q tax credit that was significantly restructured in the landmark 45Q tax credit that was enhanced and expanded in the 2018 Furthering carbon capture, Utilization, Technology, Underground storage, and Reduced Emissions (FUTURE) Act

Carbon Capture Library

Research & Analyses

Video Resources