[20210628]IF11639_45Q税收抵免中的碳储存要求.pdf

https:/crsreports.congress.gov Updated June 28, 2021Carbon Storage Requirements in the 45Q Tax CreditThe Internal Revenue Code Section 45Q tax credit is intended to promote investment in carbon capture and sequestration (CCS), a process designed to reduce atmospheric emissions of greenhouse gases (GHGs) from power plants and other industrial sources. Geologic sequestration of carbon dioxide (CO2), a type of carbon storage, is a process aiming to permanently store the captured gases deep underground. The Section 45Q tax credit can be claimed for the sequestration of carbon oxides that are disposed of through either injection into an underground reservoir for geologic sequestration, injection into aging oil fields for enhanced oil recovery (EOR), or another qualified use. In tax year 2020, Section 45Q provides tax credits of $31.77 per ton for carbon oxide that is injected for sequestration and $20.22 per ton for carbon oxide that is stored during enhanced oil recovery (EOR), or used in other qualified industrial processes. These tax credits increase to $50 and $35 per ton, respectively, by 2026. In January 2021, the Internal Revenue Service (IRS) issued a final rule, “Credit for Ca