Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Podcast - Carbon Markets Lightning Round: State and Federal Updates
CCUS: Understanding The Class VI Permitting Process
Carbon Capture & Storage: The Race To Net Zero
Carbon Capture, Use, and Sequestration (CCUS) Webinar
Energy & Infrastructure: Renewables Driving Change in the Investment Landscape
Videocast: Section 45Q Carbon Capture and Sequestration (CCS) credit
On December 19, 2025, the IRS issued Notice 2026-1, providing a safe harbor for taxpayers seeking to claim the federal income tax credit for qualified carbon oxide sequestration under section 45Q of the Internal Revenue Code...more
This month, we’re pleased to feature our client Cultivo. Cultivo is a leading platform for developing and operating natural assets. Their mission is to accelerate investment into natural assets at scale to build healthy and...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for December 15, 2025 – December 22, 2025....more
On December 19, 2025, the IRS delivered a little holiday cheer in the form of IRS notice 2026-01 (the “45Q Safe Harbor Notice”), which addressed uncertainty created by the Environmental Protection Agency’s (“EPA”)...more
On December 19, 2025, Treasury and the IRS released Notice 2026-1 (the “Notice”) establishing an alternative method for taxpayers to substantiate carbon oxide sequestration volumes for section 45Q carbon capture tax credits...more
Notice 2026-1 (the Notice) provides important guidance under Section 45Q of the Internal Revenue Code of 1986, as amended (the Code), for taxpayers claiming that carbon oxides are stored in secure geological storage following...more
The IRS today released guidance regarding certain reporting requirements for determining eligibility for the Section 45Q carbon oxide sequestration credit. The guidance, Notice 2026-1 (the Notice), addresses proposed...more
Welcome to Edition 39 of P2N0 covering the drive to avoid, reduce and remove greenhouse gas (GHG) emissions to progress to net-zero GHG emissions (NZE). P2N0 covers significant news items globally, reporting on them in short...more
On 28 November 2025, the amendment of the Carbon Dioxide Storage and Transport Act (CCS Act), came into force. It sets the scene for building infrastructure for carbon capture and storage (CCS) in Germany on an industrial...more
The Conference of the Parties, the decision-making body responsible for monitoring and reviewing the implementation of the United Nations Framework Convention on Climate Change, recently convened COP30, the 30th session of...more
The EPA’s November 2025 approval granting Texas primary enforcement authority over Class VI injection wells fundamentally changes who controls permitting of carbon capture and sequestration projects across the nation’s...more
On November 27, 2025, the Governments of Canada and Alberta signed a memorandum of understanding (“MOU”) in which they agreed to collaborate, alongside Indigenous peoples, to develop energy infrastructure that supports...more
Welcome to Edition 38 of P2N0 covering the drive to avoid, reduce and remove greenhouse gas (GHG) emissions to progress to net-zero GHG emissions (NZE). P2N0 covers significant news items globally, reporting on them in short...more
Transition finance is emerging as a key market tool to enable companies operating in high-emitting or hard-to-abate sectors to access funding. While it has been much discussed, it has lacked frameworks that provided it with...more
On November 7, 2025, Environmental Protection Agency (EPA) Administrator Lee M. Zeldin signed a final rule approving the application of the State of Texas for transfer of primacy over Class VI Underground Injection Control...more
California Governor Gavin Newsom signed legislation lifting moratorium on transportation of carbon dioxide by pipeline. ...more
On 29 October 2025, the Department for Energy Security and Net Zero ("DESNZ") published the Carbon Budget and Growth Delivery Plan (the "Plan")– a policy framework setting out how the UK will meet its statutory Carbon Budgets...more
Welcome to Edition 37 of P2N0 covering the drive to avoid, reduce and remove greenhouse gas (GHG) emissions to progress to net-zero GHG emissions (NZE)....more
In July 2025, Jones Day released a White Paper titled, "CCUS Regulation and Incentives in the Asia-Pacific Region: A Comparative Table for Strategic Decision-Making," followed by the publication in August of "Carbon Capture...more
Democratic and Republican AGs submitted separate comment letters opposing aspects of an Environmental Protection Agency (EPA) proposal to rescind the Greenhouse Gas Reporting Program (GHGRP), which requires that major...more
Germany has unveiled an EUR 6 billion funding initiative that expands climate protection contracts to include carbon capture and storage (CCS), adjusts renewable energy deployment, and introduces regulatory relief for...more
No matter your views on climate change policy, there is no avoiding an increasing focus on carbon regulation, resiliency planning, and energy efficiency at nearly every level of government and business. Changes in carbon—and,...more
On 18 September 2025, the Australian Government released Australia’s Net Zero Plan (the “Net Zero Plan”), setting out an ambitious multi-sectoral plan to achieve net zero greenhouse gas (“GHG”) emissions in Australia by...more
On September 16, 2025, the Government of Alberta announced two key changes to Alberta's Technology Innovation and Emission Reduction Regulation (TIER) that allow: (i) certain facilities that had voluntarily opted in to TIER...more
The agency’s actions have significant implications for the domestic carbon capture and storage industry. In the same week, the US Environmental Protection Agency (EPA) took two rulemaking actions with significant...more