Comment from Carbon Utilization Research Council

Summary: The Carbon Utilization Research Council (CURC), an industry coalition, supports the inclusion of updated regulatory guidance for the Carbon Sequestration Credit (§45Q) in the 2026-2027 Priority Guidance Plan. They argue that the IRS and Treasury must provide clear, long-term certainty regarding secure geologic storage definitions—specifically for projects involving enhanced oil recovery (EOR)—to ensure compliance and support domestic energy production.