N-2022-57, carbon oxide sequestration

Notice 2022-57 requests comments related to the credit for carbon oxide sequestration under § 45Q of the Internal Revenue Code. Comments received in response to this notice will help to inform development of guidance implementing § 45Q, following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA).

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