Concept image of a carbon capture facility and underground storage layers with an IRS notice overlay — 45Q safe harbor
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45Q Safe Harbor: What Notice 2026-50 Changes for CCUS

Can I still claim the §45Q credit if EPA drops subpart RR reporting? Yes — the IRS just answered that question. Under the new 45Q safe harbor in Notice 2026-50, taxpayers who cannot rely on subpart RR of the Greenhouse Gas Reporting Program can still document secure geological storage for the §45Q credit, and the…