By Peter Lowy ( September 17, 2026, 5:10 PM EDT) -- On Aug. 14, the U.S. Department of the Treasury and the IRS issued Notice 2026-50, expanding temporary relief for taxpayers claiming the Section 45Q carbon capture credit. Taxpayers ordinarily must substantiate permanent storage through the U.S. Environmental Protection Agency's electronic greenhouse gas reporting tool, known as e-GGRT. The notice provides an alternative when that system is unavailable....
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