Carbon Credits May Be The Next Big Thing For Tax Equity

Law360 (February 7, 2020, 3:52 PM EST) -- Investors and project sponsors await proposed regulations and interim guidance under Section 45Q of the Internal Revenue Code to resolve uncertainty and unlock significant carbon capture, utilization and storage market activity.[1]

Section 45Q of the Internal Revenue Code provides a federal tax credit for the sequestration of carbon oxides and certain other greenhouse gases captured from an industrial source that would otherwise be released into the atmosphere as an industrial emission.

Although, as described below, the market is still awaiting guidance on key aspects of the credit, the market is beginning to see keen interest in deals that will seek to...

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