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Introduction

SECTION 3. INFLATION

Internal Revenue Bulletin 2016-39 · 2026-10-03 edition · updated 2026-10-04 · United States

ADJUSTMENT FACTOR

The inflation adjustment factor for calendar year 2016 is 1.1071. The § 45Q credit for calendar year 2016 is $22.14 per metric ton of qualified CO2 under § 45Q(a)(1) and $11.07 per metric ton of qualified CO2 under § 45Q(a)(2).

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▸Contents — Internal Revenue Bulletin 2016-39

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