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policy instrument · 3 October 2008
Section 45Q Credit for Carbon Oxide Sequestration
Jurisdiction countryUnited States
Instrument typetax-credit
Authoritygovernment
PathwaysDirect air capture, Bioenergy with carbon capture and storage
Scopecarbon removal and point-source capture
Statusin-force
Credit value notepost-IRA values, inflation-adjusted from 2026; utilization parity added by OBBBA (2025) for facilities placed in service after enactment
Begin construction deadline2033-01-01
Direct payfirst 5 years for most taxpayers; transferability available
Dac minimum threshold tonnes per year1000
Ccs boundary notepoint-source CCS side of this credit is outside the pathway taxonomy; scope flag covers it
Merged duplicates[object Object]
Stated jurisdictionUS
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