The IRS has released the inflation adjustment factor for the credit for carbon oxide sequestration under Code Sec. 45Q for 2026. The inflation adjustment factor is 1.4639, and the credit is $29.28 per metric ton of qualified carbon oxide under Code Sec. 45Q(a)(1), and $14.64 per metric ton of qualified carbon oxide under Code Sec. 45Q(a)(2).
Notice 2026-29
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