Comment from Global CCS Institute
Global CCS InstituteSupportAdvocacy
Summary: The Global CCS Institute, an international think-tank, recommends that the Department of the Treasury and the IRS include Section 45Q tax credit guidance in the 2026–2027 Priority Guidance Plan. They argue that clear and durable eligibility requirements are essential to provide investment certainty for carbon capture and storage projects, especially in light of regulatory changes regarding the EPA's Greenhouse Gas Reporting Program.
Comments from the Global CCS Institute attached: Recommendation to Include Section 45Q in the 2026–2027 Priority Guidance Plan