CDR Law

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Advancing Large Scale Carbon Management: Expansion of the 45Q Tax Credit

2018
Think Tank Report
Tim Bushman, Julio Friedmann, Joseph Hezir, Melanie Kenderdine, Alex Kizer, Ernest J. Moniz
This EFI paper provides a comprehensive overview of the opportunities for application of the expanded federal tax incentives for CCUS, as well as the additional implementation challenges facing CCUS project developers and policymakers.

S.1535 – FUTURE Act

2017
Proposed Legislation
This bill amends the Internal Revenue Code to extend and modify the tax credit for carbon dioxide sequestration.

26 U.S. Code § 45Q

2008
Enacted Legislation
U.S. Congress
26 USC §45Q creates a tax credit for the sequestration of captured carbon dioxide.

H.R. 5865 – CCUS Innovation Act

2020
Proposed Legislation
U.S. Congress
This bill would promote the development and deployment of CCUS technologies, including by making related pipelines and direct air capture projects eligible for guaranteed loan support from the U.S. Department of Energy.

2020 Democratic Party Platform (Draft)

2020
Policy Proposal
Democratic National Committee Platform Drafting Committee
This is the United States Democratic Party’s draft policy platform that includes sections on the potential role of carbon dioxide removal/negative emissions technologies to combat climate change.

Microsoft’s Pledge

2020
Declaration
Microsoft is committing to remove more carbon than it emits through a portfolio of negative emission technologies including afforestation and reforestation, soil carbon sequestration, BECCS, and direct air capture.

Equity in allocating carbon dioxide removal quotas

2020
Scholarly Work
Carlos Pozo, Ángel Galán-Martín, David M. Reiner, Niall Mac Dowell, Gonzalo Guillén-Gosálbez
Drawing on existing equity frameworks, this paper allocates CDR quotas globally according to Responsibility, Capability and Equality principles.