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Carbon Oxide Sequestration Credit (Section 45Q) Safe Harbor (Section 70522)

Illinois — state programSee program
Provides guidance and a safe harbor method for taxpayers to qualify for the Section 45Q Carbon Oxide Sequestration Credit for qualified carbon oxide captured and stored securely underground. Covers activities occurring during calendar year 2025.

Program details

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

Find out whether your facility qualifies