Comment from Captura Corporation

Summary: Captura Corporation, a carbon capture technology company, requests that the IRS clarify the 45Q tax credit to include technologies that remove carbon dioxide from the "upper hydrosphere" (ocean absorption) as well as ambient air. They argue that Direct Ocean Capture (DOC) provides the same functional outcome as Direct Air Capture (DAC) and should be eligible for the same tax incentives to expand carbon removal opportunities.