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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-26 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice publishes the inflation adjustment factor for the credit for carbon dioxide (CO ) sequestration under § 45Q 2 of the Internal Revenue Code (§ 45Q credit) for calendar year 2012. The inflation adjustment factor is used to determine the amount of the credit allowable under § 45Q. The calendar year 2012 inflation-adjusted credit applies to the amount of qualified CO captured by a taxpayer 2 at a qualified facility and disposed of in secure geological storage.

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▸Contents — Internal Revenue Bulletin 2012-26
Internal Revenue Bulletin 2012-26

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