PTC – Carbon Oxide Sequestration

Credit Type

Production
Tax Credit

Technology

Electricity /
Industrial

Eligibility

CO₂ sequestration with geologic storage or enhanced oil recovery (EOR) within the U.S.

Base Rate

Pre-7/4/2025 facilities:
Sequest.: $17/ton
DAC: $36/ton
EOR: $12/ton

Post-7/4/2025 facilities:
$17/ton (all uses)
DAC: $36/ton

Full Rate

Pre-7/4/2025 facilities:
Sequest.: $85/ton
DAC: $180/ton
EOR: $60/ton

Post-7/4/2025 facilities:
$85/ton (all uses)
DAC: $180/ton

Bonus Adders

• N/A
• (OBBBA equalized rates across sequestration and EOR end uses)

Duration

12 years from placed-in-service date

Period of Availability

Facilities must begin construction before 1/1/2033.

Transferable (§6418)

Yes