000			01620nab a2200253 c 4500
999			_c145340 _d145340
003			ES-MaIEF
005			20220208110147.0
007			ta
008			220208t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964483 _aLehrer, John R.
245		0	_aNew IRS guidance on credits for sequestration of carbon _c John R. Lehrer II, Poe Leggette
260			_c2021
500			_aResumen.
520			_aThe Biden Administration and many other governments, scientists, companies, and concerned individuals are increasingly focused on worldwide environmental issues regarding carbon dioxide and the need to reduce the amount present in the atmosphere. The United States offers incentives, in the form of tax credits, to sequester carbon. The complex requirements to claim these tax credits are set forth in Internal Revenue Code Section 45Q and Treasury regulations promulgated thereunder. Additional guidance has been issued from time-to-time including in recently issued Revenue Ruling 2021-13. The Biden Administration has proposed further modifications to the Section 45Q provisions which will, if enacted, further subsidize carbon sequestration efforts and developer and investor interest in such projects.
650		4	_940897 _aCONTAMINACION ATMOSFERICA
650		4	_948220 _aREDUCCION
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_950212 _aGASTOS FISCALES
650			_aESTADOS UNIDOS _942888
700	1		_969536 _aLeggette, Poe
773	0		_9166424 _oOP 235/2021/1 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 1, Fall 2021, p. 3-7
942			_cART