Section 45Q

The US tax credit for capturing and storing CO₂. Since the 2025 OBBBA law it pays up to $85 per tonne for point-source capture and $180 for direct air capture. Stored and used CO₂, including for oil recovery, now earn the same rate.

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Related terms

Power generation and nuclear

• 10 CFR Part 53
• Allam cycle
• Baseload and dispatchable power
• Black start
• Class VI well
• Combined heat and power
• Field-reversed configuration
• First-of-a-kind and nth-of-a-kind
• Fusion energy
• Fusion gain
• Generation IV reactors
• Heat-pipe reactor
• High-temperature gas-cooled reactor
• IAEA
• Inertial confinement fusion
• Levelized cost of electricity
• Light-water reactor
• Load following
• Microreactor
• Molten salt reactor
• NRC
• Organic Rankine cycle
• Passive safety
• Printed-circuit heat exchanger
• Recompression Brayton cycle
• Recuperator
• Small modular reactor
• Sodium-cooled fast reactor
• Supercritical CO₂ power cycle
• Tokamak
• Tritium breeding
• Turboexpander
• Ultra-supercritical steam