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Safe Harbor for Credit for Carbon Oxide Sequestration under Section 45Q (Notice 2026-01)
Illinois — state programSee program
Provides a safe harbor for the Section 45Q credit for carbon oxide sequestration for qualified carbon oxide disposed of in secure geological storage in calendar year 2025.
Program details
- Type
- tax-credit
- Eligibility
- Taxpayers claiming the Section 45Q credit for qualified carbon oxide disposed of in secure geological storage in calendar year 2025.
- Status
- open
- Administrator
- IRS / Treasury Department
Source: Illinois — state program. Confirm current terms with the administering agency before applying.