Summary/Abstract
The Inflation Reduction Act (IRA) supercharges incentives for CCS, providing tax credits that bring CCS application near estimated costs of deployment. But neither the IRA nor other federal laws create a comprehensive framework to regulate CCS. Against this backdrop, U.S. states implementing climate policies will likely play a key role in determining whether and in what circumstances CCS is deployed in the U.S. This paper describes these state-federal dynamics and concludes by identifying climate and equity issues that “leadership” states should consider and potential legal tools that can be used to address those considerations.