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Request for IRS Guidance on Carbon Capture Bonds

Request for clarifying guidance surrounding qualified carbon dioxide capture facilities enacted under the Infrastructure Investment and Jobs Act (IIJA) of 2021.

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Comment submitted to the U.S. Department of Treasury and Internal Revenue Service (IRS) requesting guidance on qualified carbon dioxide capture facility bonds (Section 142(o)) that were enacted under Section 80402 of the Infrastructure Investment and Jobs Act of 2021.

Construction of the new east span of the Bay Bridge connecting Oakland and San Francisco, CA.

Infrastructure Investment and Jobs Act (IIJA)

Bipartisan infrastructure bill passed in late 2021 that enacted two new types of exempt facility bonds.

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