# Credit for Carbon Oxide Sequestration
> **IRS** · Final regulations. · Published 2021-01-15 · Effective 2021-01-13 · 86 FR 4728
## Document
- **Document number:** 2021-00302
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 4728
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-01-15
- **Effective date:** 2021-01-13
- **Treasury docket:** TD9944
## Abstract

This document contains final regulations that provide guidance regarding the credit for carbon oxide sequestration under section 45Q of the Internal Revenue Code (Code). These final regulations affect persons who physically or contractually ensure the capture and disposal of qualified carbon oxide, use of qualified carbon oxide as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, or utilization of qualified carbon oxide in a manner that qualifies for the credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/01/15/2021-00302/credit-for-carbon-oxide-sequestration)
---
*AI Analytics · CC0 1.0*