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Part IV. Applicable Federal Interest Rates.

SECTION 3. INFLATION

Internal Revenue Bulletin 2018-20 · 2026-10-03 edition · updated 2026-10-04 · United States

ADJUSTMENT FACTOR

The inflation adjustment factor for calendar year 2017 is 1.1437. The § 45Q credit for calendar year 2018 is $22.87 per metric ton of qualified carbon oxide under § 45Q(a)(1) and $11.44 per metric ton of qualified carbon oxide under § 45Q(a)(2).

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▸Contents — Internal Revenue Bulletin 2018-20

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