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SECTION 3. INFLATION

Internal Revenue Bulletin 2013-23 · 2026-10-03 edition · updated 2026-10-04 · United States

ADJUSTMENT FACTOR

The inflation adjustment factor for calendar year 2013 is 1.0626. The § 45Q credit for calendar year 2013 is $21.25 per metric ton of qualified CO under 2 § 45Q(a)(1) and $10.63 per metric ton of qualified CO 2 under § 45Q(a)(2).

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▸Contents — Internal Revenue Bulletin 2013-23

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