Perkins Coie·TAX

Treasury IRS expand Section 45Q carbon capture safe harbor through 2026

Notice 2026-50 extends relief to enhanced oil recovery projects, covers recapture rules, and applies beyond 2025 while EPA considers Subpart RR elimination.

section-45q-tax-creditcarbon-capture-sequestrationirs-guidancesubpart-rrenhanced-oil-recoverysafe-harborepa-ghgrp
Read the original firm alert → Saturday, September 5, 2026

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