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Programs › United States — federal (nationwide)

Section 45Q Credit for Carbon Oxide Sequestration

activeUS Federalfederaltax creditCO2 capture
Value$85/metric ton (with prevailing wage/apprenticeship) for geologic storage, and — for facilities/equipment placed in service after 7/4/2025 — same $85/t for utilization and EOR (OBBBA parity, up from $60); base rates $17/t storage, $12/t utilization; DAC $180/t; 12-year credit period
Deadlines2032-12-31 — Qualified facility must begin construction before 1/1/2033
RequirementsIndustrial facility capturing >=12,500 metric tons CO2/yr (18,750 t + 75% design capture for power); capture/disposal/use within US; lifecycle analysis and EPA MRV or equivalent documentation for storage/utilization; claim on Form 8933; PW&A for 5x rate
CaveatsUtilization parity ($85/t) only for equipment placed in service after 7/4/2025 — older equipment keeps $60/t; elective (direct) pay limited (generally first 5 years); credit transferable; inflation adjustment begins 2027 from 2025 base
Official sourcehttps://www.irs.gov/credits-deductions/credit-for-carbon-oxide-sequestration
Last verified2026-07-26

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