SECTION 5. APPLICABILITY DATE

This notice applies with respect to Calendar Year 2025 Secure Geological Storage in the event the EPA does not launch the e-GGRT for reporting year 2025 by June 10, 2026. Taxpayers claiming the § 45Q credit for Calendar Year 2025 Secure Geological Storage may rely upon this notice to satisfy the requirements of § 1.45Q-3(b)(1)(ii) or 1.45Q-2(h)(5)(iii), as applicable, and § 1.45Q-3(d).