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IRS Issues Final Regulations On Section 45Q Carbon Capture Credits - Tax


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The U.S. Internal Revenue Service (IRS) and the U.S. Treasury
Department ( Treasury ) have issued final regulations (T.D. 9944) (the Final Regulations )
providing additional guidance on several aspects of the income tax
credit for the capture of qualified carbon oxide (CO) under section
45Q of the Internal Revenue Code of 1986, as amended (the
Code ).
1 By largely adopting the proposed
regulations released on May 28, 2020 (REG -112339-19) (the Proposed
Regulations ), discussed in our client alert dated June 22, 2020, with
certain helpful modifications, the Final Regulations aim to ....

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Energy Evolution - Energy and Natural Resources


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The energy industry continues to evolve as sectors converge and
as demand, supply and consumer preferences change. The global
economy is shifting to lower-carbon sources of energy, coinciding
with (or resulting from) a renewed focus on environmental, social
and governance (ESG) issues. Energy transition is
commonly used to describe the recent full-court press towards
cleaner energy; however, energy evolution, energy progression,
energy advancement and a host of other terms have all been used to
describe achievement towards a net-zero carbon world. The recent
policy focus on renewable and clean energy, which has trickled down ....

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How Biden's Environmental Policies Will Affect New York - Environment


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As this column has previously discussed, President Joe
Biden s environmental policies are a sharp reversal of those of
former President Donald Trump. Today s column spotlights how
this change will affect New York state and New York City.
Air Pollution
The New York Climate Leadership and Community Protection Act
(CLCPA) requires steep declines in greenhouse gas (GHG) emissions,
leading to an 85% reduction below 1990 levels by 2050.
Transportation is the largest source of GHG emissions in the state,
and achieving the CLCPA limits requires motor vehicles to have much ....

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