SECTION 6. DRAFTING
Internal Revenue Bulletin 2011-14 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is Jennifer C. Bernardini of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Jennifer C. Bernardini at (202) 622–3110 (not a toll-free call).
Credit for Carbon Dioxide Sequestration; Modification of Notice 2009–83
Notice 2011–25
This notice modifies Notice 2009–83, 2009–44 I.R.B. 588, by removing section 4.07 of the Notice. Section 4.07 provided that for purposes of § 45Q of the Internal Revenue Code, qualified carbon dioxide (CO ) does not include CO that 2 2 is captured and sequestered in a project as required under an agreement entered into in connection with the qualifying advanced coal project program of § 48A or the qualifying gasification project program of § 48B.
Get a plain-English answer with a citation back to this text.
Ask AI about this code