45Q Carbon Capture and Sequestration Credit
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2025-01-09 — Restoring Energy Market Freedom Act: cross-connection with clean-energy-tax-incentive-repeal: Restoring Energy Market Freedom Act would repeal §45Q along with the broader clean-energy credit slate. (novelty: 3)
- 2025-01-16 — NO GOTION Act: cross-connection with energy-tax-credits-foreign-adversary-restriction: NO GOTION Act would extend foreign adversary entity exclusions to the 45Q carbon capture credit alongside other energy tax incentives. (novelty: 3)
- 2026-07-29 — A bill to require the Secretary of Energy to remove carbon dioxide directly from ambient air or seawater, and for other purposes.: cross-connection with carbon-dioxide-removal-doe: DOE direct air/seawater CO2 removal activities intersect with the §45Q tax credit framework that provides the primary federal financial incentive for capture and sequestration. (novelty: 3)
- 2025-03-06 — 45Q Repeal Act of 2025: HR1946 (45Q Repeal Act of 2025) introduced to fully repeal IRC Section 45Q, eliminating the federal per-ton tax credit for captured carbon oxide sequestration, utilization, and enhanced oil recovery use. (novelty: 3)