SECTION 10. RELIANCE ON

NOTICE 2009-83

Notice 2009-83, 2009-44 I.R.B. 588, which Notice 2011-25, I.R.B. 2011-14 604, modified by removing section 4.07 of Notice 2009-83, provides guidance on determining eligibility for the former credit under § 45Q for carbon dioxide sequestration, the amount of the credit

for tax years prior to the BBA amendments to § 45Q, and the rules regarding adequate security measures for secure geological storage of carbon dioxide. Taxpayers may rely on Notice 2009-83, as modified by Notice 2011-25, until additional guidance on those specific issues is provided by the Treasury Department and the IRS.