U.S. Incentives to Capture and Storage CO2 Fact Sheet
Section 45Q of the U.S. Internal Revenue Code was introduced in 2008 as part of the Energy Improvement and Extension Act. This section, referred to as the 45Q tax credit, incentivizes investment and development in carbon capture, utilization, and storage (CCUS) projects. Since 2008, the code has been updated and expanded, allowing more projects to qualify for the tax credit.View/Download Document