{"abstract":"This document contains final regulations that provide guidance regarding the credit for carbon oxide sequestration under section 45Q of the Internal Revenue Code (Code). These final regulations affect persons who physically or contractually ensure the capture and disposal of qualified carbon oxide, use of qualified carbon oxide as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilization of qualified carbon oxide in a manner that qualifies for the credit.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2021/01/15/2021-00302.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"86 FR 4728","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on January 13, 2021.","disposition_notes":null,"docket_ids":["TD9944"],"dockets":[],"document_number":"2021-00302","effective_on":"2021-01-13","end_page":4773,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2021/01/15/2021-00302.xml","html_url":"https://www.federalregister.gov/documents/2021/01/15/2021-00302/credit-for-carbon-oxide-sequestration","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2021-00302?publication_date=2021-01-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2021-01-15/2021-00302/mods.xml","not_received_for_publication":null,"page_length":46,"page_views":{"count":24319,"last_updated":"2026-10-23 06:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2021-01-15/pdf/2021-00302.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2021-00302.pdf?1610545537","publication_date":"2021-01-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2021/01/15/2021-00302.txt","regulation_id_number_info":{"1545-BP42":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP42/credit-for-carbon-oxide-sequestration","title":"Credit for Carbon Oxide Sequestration","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP42&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BP42"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP42/credit-for-carbon-oxide-sequestration","title":"Credit for Carbon Oxide Sequestration"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2020-0013","supporting_documents_count":0,"docket_id":"IRS-2020-0013","document_id":"IRS-2020-0013-0091","regulation_id_number":"1545-BP42","title":"Credit for Carbon Oxide Sequestration (REG-112339-19)","checked_regulationsdotgov_at":"2021-01-18T04:30:08Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":4728,"subtype":null,"title":"Credit for Carbon Oxide Sequestration","toc_doc":"Credit for Carbon Oxide Sequestration","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":86}