Videocast: Section 45Q Carbon Capture and Sequestration (CCS) credit

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In this Bottom Line videocast, Susan Lafferty and Amish Shah discuss:

Section 45Q Carbon Capture and Sequestration credit.

Beginning of Construction Guidance—Notice 2020-12.

Partnership Allocation Guidance—Revenue Procedure 2020-12.

Expected future guidance.

Discover more of the latest legal news and topics discussed by subscribing to the Eversheds Sutherland Legal Insights Podcast Channel.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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