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Carbon Oxide Sequestration Credit (45Q)

Illinois — state programSee program
A federal tax credit for qualified carbon oxide captured and stored securely underground. The One Big Beautiful Bill provides guidance on how taxpayers can qualify, including a safe harbor method for reporting and certification covering activities during calendar year 2025.

Program details

Type
tax-credit
Eligibility
Taxpayers capturing and storing qualified carbon oxide in secure geological storage during calendar year 2025
Status
open
Administrator
IRS / Treasury
Source: Illinois — state program. Confirm current terms with the administering agency before applying.

Find out whether your facility qualifies