Federal sequestration tax credit
26 USC §45Q creates a tax credit for the sequestration of carbon dioxide captured from an industrial source.
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2119 Resources Found, Displaying 1401 thru 1410
Federal tax incentives for clean coal power generation facilities
26 USC §48A allows up to a 30% tax credit for qualifying advanced coal projects generating electricity using CCS. 26 USC §48B allows up to a 30% tax credit to qualifying gasification projects for electricity generation using CCS.
Report, Putting the Puzzle Together: State and Federal Policy Drivers for Growing America’s Carbon Capture and CO2-EOR Industry
Recommending a targeted package of federal incentives for CCS, which includes improving and expanding an existing tax credit for storage of captured CO2.
Carbon Capture Coalition’s 2019 Federal Policy Blueprint
Analyzes challenges to implementing §45Q CCS tax credits, as well as other tax policies needed for investment certainty and technology deployment.
Congressional Research Service Brief on Clean Coal Tax Incentives
A survey of clean coal loan guarantees and tax incentives.
Proposed Carbon Capture Improvement Act of 2017
Would have amended the Internal Revenue Code to authorize the issuance of tax-exempt facility bonds for the financing of qualified carbon dioxide capture facilities.
C2ES Database on U.S. State Energy Financial Incentives for CCS
A map-based database of state financial incentives for CCS.
Proposed Carbon Capture Modernization Act
Would correct design flaws in the 26 USC §48A CCS tax incentive program that have made it impossible for companies to access existing incentives to retrofit currently operating coal-fired power plants with carbon capture technology.
Report, Accelerating Breakthrough Innovation in Carbon Capture, Utilization, and Storage
Aims to assess current gaps in CCS technologies and identify the most promising directions for basic research that is needed to achieve long-term global carbon management.
NETL Carbon Storage Atlas
Provides a coordinated update of CCS potential across the United States and other portions of North America.