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IRS Finalizes Guidance Relating to Carbon Capture and Sequestration

On January 6, 2021, the IRS issued final regulations relating to section 45Q. This is the fourth piece of guidance from the IRS relating to section 45Q, following IRS Notice 2020-12, Revenue Procedure 2020-12, the Proposed...more

Carbon Capture and Sequestration: Incentives Update

Section 45Q Tax Credits Internal Revenue Code Section 45Q provides a tax credit for the sequestration or use of qualified carbon oxides (“COx”), including CO2. Although Section 45Q was enacted in 2008, there was uncertainty...more

Virginia Proposes to Amend the Permit by Rule Regulations for Small Solar Projects

Virginia Department of Environmental Quality (VDEQ) is seeking public comment on whether it should amend the current state regulations governing permits by rule for small solar projects....more

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