Section 45Q Carbon Capture Tax Credits: Final Regulations and What You Need to Know

The U.S. Treasury Department has released final regulations to the Section 45Q Carbon Capture Tax Credit, which provides federal income tax credits for the capture and sequestration or use (such as in enhanced oil recovery) of CO2 from qualifying facilities. The new regulations and recent updates extend the period to qualify capture equipment by two years, shorten the credit recapture period to three years, and assuage several investor/developer concerns. Join us for a detailed examination of the 45Q credits, likely transaction structures, and other project considerations and risks.

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CLE/CPE credit is pending approval.