1 tagged with "Carbon Capture"

Section 45Q Carbon Capture Credit: How Industrial and Direct Air Capture Projects Monetize Sequestration

Section 45Q pays $85 per ton for industrial carbon capture and $180 per ton for direct air capture, claimable for twelve years, transferable for cash, and exposed to recapture for up to seventeen years. This guide explains thresholds, disposal pathways, OBBBA changes, and the bookkeeping discipline that protects the credit.