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IRSNonrulemakingIRS-2026-0728

Safe Harbor for the Credit for Carbon Oxide Sequestration under Section 45Q for Qualified Carbon Oxide Reported under Subpart RR (Notice 2026-50)

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Last modified
Nov 3, 2026
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closed 6d ago
Center for Biological Diversity filings
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Activity

Center for Biological Diversity filed 1 comment on this docket between Nov 3, 2026 and Nov 3, 2026. 13 other organizations filed here. The comment window closed 6d ago.

What Center for Biological Diversity filed (1)

Abstract

This notice modifies and amplifies Notice 2026-1 by expanding the scope of the safe harbor provided in Notice 2026-1 to include qualified carbon oxide that is used as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and the determination of the amount of qualified carbon oxide subject to recapture. This notice also extends the applicability date of the safe harbor provided in Notice 2026-1.

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Safe Harbor for the Credit for Carbon Oxide Sequestration under Section 45Q for Qualified Carbon Oxide Reported under Subpart RR (Notice 2026-50) (IRS) — Center for Biological Diversity | OpenPolis