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Notice 2022-38

SECTION 3. INFLATION

Internal Revenue Bulletin 2022-39 · 2026-10-03 edition · updated 2026-10-04 · United States

ADJUSTMENT FACTOR

The inflation adjustment factor for calendar year 2022 is 1.2534. The § 45Q credit for calendar year 2022 is $25.07 per metric ton of qualified carbon oxide under § 45Q(a)(1) and $12.53 per metric ton of qualified carbon oxide under § 45Q(a)(2).

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▸Contents — Internal Revenue Bulletin 2022-39

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