Carbon Oxide Sequestration Credit (Internal Revenue Code §45Q)
Per-metric-ton credit
Calculation illustration only: 10,000 verified eligible metric tons multiplied by an assumed applicable rate of $85 per ton would give $850,000.
No direct state program is retained for Nevada; federal credits available to businesses in Nevada are shown below.
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Per-metric-ton credit
Calculation illustration only: 10,000 verified eligible metric tons multiplied by an assumed applicable rate of $85 per ton would give $850,000.
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Per-gallon or gallon-equivalent credit based on the
Potentially relevant only if a forest-products business actually produces qualifying transportation fuel.
Regular research-credit method
A sawmill, secondary manufacturer or biomass business can qualify when it performs genuine technological experimentation to improve a product or process.
For 2026+
Broad employer credit that can apply to logging companies and mills providing or contracting for qualified employee child care; substantially expanded for 2026.
Generally
A forest-products company rehabilitating a certified historic mill or industrial building for income-producing use may qualify.