IRS Notice: Inflation Adjustment Factor for Carbon Oxide Sequestration Credit (IRC §45Q)

The IRS published the inflation adjustment factor for the credit for carbon oxide sequestration for calendar year 2025. The inflation adjustment factor for calendar year 2025 is 1.4213. The § 45Q credit for calendar year 2025 is $28.43 per metric ton of qualified carbon oxide under § 45Q(a)(1) and $14.21 per metric ton of qualified carbon oxide under § 45Q(a)(2). [Notice 2025-25 (May 9, 2025)]

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