SECTION 3. INFLATION
Internal Revenue Bulletin 2010-48 · 2026-10-03 edition · updated 2026-10-04 · United States
ADJUSTMENT FACTOR
The inflation adjustment factor for calendar year 2010 is 1.0118. The 45Q credit for calendar year 2010 is $20.24 per metric ton of qualified CO 2 under § 45Q(a)(1)
and $10.12 per metric ton of qualified CO 2 under § 45Q(a)(2).
Get a plain-English answer with a citation back to this text.
Ask AI about this code