SECTION 1. PURPOSE
Internal Revenue Bulletin 2019-20 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice publishes the inflation adjustment factor for the credit for carbon oxide sequestration under § 45Q of the Internal Revenue Code (§ 45Q credit) for calendar year 2019. The inflation adjustment factor is used to determine the amount of the credit allowable under § 45Q. This notice also publishes the aggregate amount of qualified carbon oxide taken into account for purposes of § 45Q.
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