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Carbon Capture and Sequestration Tax Credit (“Section 45Q”) Legislation in the 117th Congress

Published Jul 28, 2021Updated Jun 21, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Carbon Capture and Sequestration Tax Credit (“Section 45Q”) Legislation in the 117th Congr… — Informed