Steptoe·TAX
Treasury Expands Section 45Q Subpart RR Safe Harbor
Treasury has expanded and extended the safe harbor provisions under Section 45Q carbon oxide sequestration tax credit rules, providing taxpayers additional time to comply with Subpart RR requirements.
section-45qsubpart-rrcarbon-capture-tax-credittreasury-guidanceenergy-tax
Read the original firm alert →Friday, August 21, 2026