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Notice 2020-40

SECTION 3. INFLATION

Internal Revenue Bulletin 2020-25 · 2026-10-03 edition · updated 2026-10-04 · United States

ADJUSTMENT FACTOR

The inflation adjustment factor for calendar year 2020 is 1.1908. The § 45Q credit for calendar year 2020 is $23.82 per metric ton of qualified carbon oxide under § 45Q(a)(1) and $11.91 per metric ton of qualified carbon oxide under § 45Q(a)(2).

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▸Contents — Internal Revenue Bulletin 2020-25

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