Keeping Up with Carbon: Key Changes for 45Q Tax Credits Under “One Big Beautiful Bill Act” and Possible Impacts

Payne Institute Student Researcher Emma Jones Fredrickson and Payne Institute Geothermal and CCUS Program Manager Anna Littlefield write about how the “One Big Beautiful Bill Act” (OBBBA) was signed into law on July 4th of this year, with some regulations aimed at incentivizing carbon capture and storage.  They we aim to provide a clear description of its final form and implications for stakeholders.  August 18, 2025.