45Q and CCUS Improved in the One Big Beautiful Bill Act
July 18, 2025
On July 4th, President Donald Trump signed a budget reconciliation package, known as the One
Big Beautiful Bill Act (OBBB), into law. The OBBB includes changes to prominent energy
incentives, like the Section 45Q carbon oxide sequestration tax credit, to help deploy carbon
capture, utilization and storage (CCUS) projects.