August 22, 2022

US Inflation Reduction Act of 2022: Carbon Capture Use and Sequestration Provisions

President Biden signed the Inflation Reduction Act of 2022 (IRA) into law on Tuesday, August 16, 2022. Among other things, the IRA expands the federal tax credits available to promote renewable energy and revises the requirements and qualification criteria for the Section 45Q carbon capture credit. This Legal Update focuses on the IRA’s carbon capture use and sequestration provisions.

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