Prevailing Wage and Apprenticeship
Carbon Capture & Sequestration
Energy Tax Resource Library
Section 45Q
Carbon Capture & Sequestration
Prohibited Foreign Entities
Monetization
Taxpayers that capture and either sequester or utilize such captured carbon may be eligible for the Section 45Q Carbon Oxide Sequestration Credit. The One Big Beautiful Bill, signed by the President in July of 2025, provided parity in the rates of the credit for the sequestration and utilization of carbon. For more information see "One Big Beautiful Bill Act to Scale Back Clean Energy Tax Credits Under Inflation Reduction Act," (Holland & Knight Alert, June 30, 2025).