26 USC §45Q creates a tax credit for the sequestration of carbon dioxide captured from an industrial source. Beginning in 2008, investment tax credits of $20 per metric ton of CO2 and $10 per captured carbon used for enhanced oil recovery were available under §45Q. These incentives were originally available to the first 75 million metric tons captured. In 2018, through the FUTURE Act, Congress eliminated the volume cap and raised the value of the tax credits so that they will reach $50 and $35, respectively, for sequestered carbon and carbon used in enhanced oil recovery, and thereafter be adjusted for inflation. The Carbon Capture Coalition’s 2019 Federal Policy Blueprint argues that the 25,000 ton threshold for qualifying for 45Q credits should be eliminated, since most projects in the nascent carbon utilization field will simply not be able to reach it.