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Introduction

SECTION 3. INFLATION

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

ADJUSTMENT FACTOR

The inflation adjustment factor for calendar year 2012 is 1.0438. The 45Q credit for calendar year 2012 is $20.88 per metric ton of qualified CO 2 under § 45Q(a)(1) and $10.44 per metric ton of qualified CO 2 under § 45Q(a)(2).

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

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