OIL2217. 45Q (CCS): Relevant Updates Post - Final Regulations

This session will include a general discussion of the section 45Q regulations and the recent changes to section 45Q as a result of the Inflation Reduction Act.  

Learning Objectives:

• Identify the general requirements to qualify for the section 45Q tax credit (i.e., statutory and regulatory requirements)
• Recognize the changes to section 45Q as a result of the Inflation Reduction Act
• Determine the various ways to monetize the section 45Q tax credits (i.e., tax equity, direct pay, transferability)
• Identify additional section 45Q guidance from IRS/Treasury that may be on the horizon