Effective July 1, 2024, Treasury’s final regulations allow eligible taxpayers to transfer all or part of certain tax credits—including 45Q—for cash within the taxable year, largely following...
Download PDFMay 2024
Memos
Regulatory & Guidance
February 2026
Treasury and IRS have issued or proposed regulations on key Inflation Reduction Act credits: final rules for Direct Pay are effective May 10, 2024; proposed rules exist for transferability, 45V...
Download PDFMarch 2024
Letters & Comments
Regulatory & Guidance
February 2026
Treasury and IRS issued final regulations on March 5, 2024, implementing the IRA’s direct pay provisions, allowing eligible entities—including governments, tax-exempt organizations, and certain...
Download PDFMarch 2024
In 2023, the Coalition focused on advancing the regulatory framework for carbon management technologies, providing input on 45Q guidance, direct pay and transferability rules, and EPA greenhouse gas...
Download PDFSeptember 2023
The Carbon Capture Coalition commends DOE’s CarbonSAFE initiative and emphasizes the critical role of geologic CO2 storage in enabling widespread carbon capture deployment, supporting US economic...
Download PDFJanuary 2025
The Carbon Capture Coalition urges DOE to prioritize rapid deployment of carbon capture, direct air capture, and associated transport, reuse, and storage infrastructure, emphasizing that scaling...
Download PDFApril 2024
The Carbon Capture Coalition supports the USDA Forest Service’s proposed rule clarifying the agency’s role in authorizing secure, subsurface CO2 storage on USFS-managed lands, noting that...
Download PDFJanuary 2024
Fact Sheet
The GHGRP requires CO₂ suppliers and injectors to report storage amounts, providing the regulatory verification system that taxpayers must use to claim Section 45Q tax credits for secure geologic...
Download PDFJune 2025
