Finding Tool for Public Comment Letters on Carbon Capture Tax Credit Filed in Response to Proposed Regulations Under Section 45Q
The IRS published Notice of Proposed Rulemaking (“NPRM”) REG 112339-19 on June 2, 2020, calling for public comments to be filed by August 3, 2020. Over 55 letters were filed in response. We have prepared the finding tool below that organizes the letters alphabetically by name of filing individual or organization, identifies the key topics covered and provides a link to a pdf of each comment.
Resource – Tool for reviewing public comment letters on section 45Q
|
Name |
Signed By |
Date |
Topic |
Comment Document |
|
45Q Full Reg Project |
Carbon Engineering Ltd. CarbonPoint Solutions Core Energy, LLC Cornerpost CO2 LLC Perdure Petroleum LLC |
August 1, 2020 |
CCE definition; CO2 production wells; 80/20 rule; LCA; commercial market; recapture; pre-2018 credits; binding contract |
45Q Full Reg Project Comments |
|
Air Liquide USA LLC |
Joe Fawell |
August 3, 2020 |
Utilization – chemical feedstock; carbon monoxide |
Air Liquide US LLC Comments |
|
Akin Gump Strauss Hauer & Feld LLP |
Sam Kamyans |
August 3, 2020 |
Qualified facility; facility aggregation |
Akin Gump Strauss Hauer & Feld LLP Comments |
|
Alternative Fuels & Chemical Coalition |
Rina Singh |
August 3, 2020 |
Photosynthesis - utilization |
Alternative Fuels & Chemicals Coalition Comments |
|
American Petroleum Institute |
Stephen Comstock |
August 3, 2020 |
80/20 rule; binding contract; CO2 production wells; certification; LCA; recapture; carbon oxide definition; additional equipment |
American Petroleum Institute Comments |
|
Anonymous |
Anonymous |
July 30, 2020 |
Utilization; commercial markets |
Anonymous Comments |
|
Anonymous |
Anonymous |
July 31, 2020 |
Political |
Anonymous Comments (2) |
|
Baker Botts LLP |
Barbara S. de Marigny |
August 3, 2020 |
Additional equipment; binding contract; (f)(3) election; industrial facility; CO2 production wells; qualified facility aggregation; (f)(6) election; 80/20 rule; measurement; LCA; qualified engineer; commercial market; recapture |
Baker Botts LLP Comments |
| Baker Botts LLP | Barbara S. de Marigny | October 8, 2020 | LCA baseline; existence of commercial markets; commercial markets use LCA baselines and boundaries | Baker Botts LLP Comments (2) |
| Baker Botts LLP | Barbara S. de Marigny | January 13, 2021 | Definition of CCE; separation units | Baker Botts LLP Comments (3) |
|
Baker Hughes Comments |
Allyson Anderson Book |
August 3, 2020 |
Contractual assurance; (f)(3) election; SGS; engineer qualifications; industrial facility; CO2 production wells; CCE definition |
Baker Hughes Comments |
|
Basin Electric Power Cooperative |
Mark D. Foss |
July 31, 2020 |
CCE definition; (f)(3) election; PLR availability; recapture |
Basin Electric Power Cooperative Comments |
|
Biomass Power Association |
Robert E. Cleaves Carrie Annand |
August 3, 2020 |
Biomass; LCA; measurement |
Biomass Power Association Comments |
|
Bipartisan Policy Center Center for Climate Energy Solutions Citizens for Responsible Energy Solutions Clean Air Task Force ClearPath Third Way |
Sasha Mackler Kurtz Waltzer Bob Perciasepe Justin Ong Charles Hernick Josh Feed |
August 3, 2020 |
Measurement; LCA - boundaries |
Bipartisan Policy Center Comments |
| Bipartisan Policy Center |
Sasha Mackler Bob Perciasepe Charles Hernick Kurt Waltzer Justin Ong Josh Freed |
December 15, 2020 | LCA – Greenhouse Gas Emissions | Bipartisan Policy Center Comments (2) |
|
BP America, Inc. |
Joe Ellis |
August 3, 2020 |
LCA; measurement; qualified facility; 80/20 rule; SGS; (f)(3) election |
BP America, Inc. Comments |
|
Carbon Capture Coalition |
Brad Crabtree |
July 31, 2020 |
Independent engineer; recapture; binding contract; (f)(3) election; LCA; CCE definition; commercial market; definition of electric generating facility |
Carbon Capture Coalition Comments |
|
Carbon Utilization Research Council |
Shannon Angielski |
August 3, 2020 |
Recapture; Definition of CCE; (f)(3) election; beginning construction; economic substance |
Carbon Utilization Research Council Comments |
|
Carbon Utilization Research Council Clean Air Task Force ClearPath Action Environmental Defense Fund Oxy Low Carbon Ventures Shell Oil Company The Nature Conservancy |
Shannon Angielski Kurt Waltzer Justin Ong Scott Anderson Al Collins Marnie Funk Jason Albritton |
August 3, 2020 |
SGS; recapture; third party verification |
Carbon Utilization Research Council Comments (2) |
|
CBA Environmental Services |
Bruce L. Bruso |
July 31, 2020 |
Measurement |
CBA Environmental Services, Inc. Comments |
|
CBA Environmental Services, Inc. |
Bruce L. Bruso |
July 28, 2020 |
Measurement; LCA; commercial markets |
CBA Environment Services, Inc. Comments (2) |
|
Chamber of Commerce of the United States of America |
Caroline L. Harris Christopher Guith |
July 31, 2020 |
Binding contract; 80/20 rule; industrial facility; recapture |
Chamber of Commerce of the United States of America Comments |
|
Clean Air Task Force |
Lee Beck Alan Masinter Kurt Waltzer Ann B. Weeks |
August 3, 2020 |
SGS |
Clean Air Task Force Comments |
|
Clean Water Action |
Andrew Grinberg |
July 31, 2020 |
SGS |
Clean Water Action Comments |
|
Concerned Carbon Citizens Consortium |
Anonymous |
August 3, 2020 |
Recapture |
Concerned Carbon Citizens Consortium Comments |
|
Core Energy, LLC |
Robert Mannes |
August 3, 2020 |
(f)(6) election; CO2 production wells; pre-2018 credits |
Core Energy, LLC Comments |
|
Corn Refiners Association |
John W. Bode |
August 3, 2020 |
Additional equipment; 80/20 rule; commercial market; recapture; qualified facility |
Corn Refiners Association Comments |
|
DNV GL USA, Inc. |
Martha Ramos |
August 3, 2020 |
Third party verification |
DNV GL USA, Inc. Comments |
|
Doug Anonymous |
Doug Anonymous |
June 4, 2020 |
Commercial markets |
Doug Anonymous Comments |
|
Energy Advance Center |
George Baker, Williams & Jensen PLLC |
August 3, 2020 |
Engineer qualifications; recapture; industrial facility; CO2 production wells; SGS; additional equipment; 80/20 rule |
Energy Advance Center Comments |
|
Environmental Defense Fund |
Scott Anderson Adam Peltz Jenna Graham |
August 3, 2020 |
Recapture; SGS |
Environmental Defense Fund Comments |
|
Gaffney, Cline & Associates |
Nigel Jenvey |
August 3, 2020 |
Independent engineer |
Gaffney, Cline & Associates Comments |
|
Geochemical Insight, LLC |
David M. Seneshen, PhD |
August 1, 2020 |
Chemical synthesis |
Geochemical Insight, LLC Comments |
|
Glenrock Energy, LLC |
Terrence Manning |
August 3, 2020 |
Certification; recapture |
Glenrock Energy, LLC Comments |
|
Global CO2 Initiative |
Volker Sick Lucca Henrion Christophe Mangin |
July 30, 2020 |
(f)(3) election; LCA – boundaries; commercial markets |
Global CO2 Initiative Comments |
|
Growth Energy |
Emily Skor |
August 3, 2020 |
Commercial markets |
Growth Energy Comments |
|
Lake Charles Methanol, LLC |
Donald W. Maley, JR. Hunter Johnston, Steptoe & Johnston, LLP |
August 3, 2020 |
CCE definition; recapture |
Lake Charles Methanol, LLC Comments |
|
LanzaTech |
Jennifer Holmgren |
August 3, 2020 |
Measurement |
LanzaTech Comments |
|
Loci Controls, Inc. |
Steptoe & Johnson LLP; Hunter Johnston |
August 3, 2020 |
Landfill gas; measurement; commercial markets; LCA; additional equipment |
Loci Controls, Inc. Comments |
|
Martin W. |
Martin W. |
July 19, 2020 |
Recapture; contractual assurance |
Martin W. Comments |
|
Minnkota Power Cooperative |
Eversheds Sutherlands; Amish M. Shah |
August 3, 2020 |
Recapture; SGS; CCE definition; beginning of construction; economic substance; binding contract; |
Minnkota Power Cooperative Comments |
|
National Waste & Recycling Association |
Darrell K. Smith |
August 3, 2020 |
Facility aggregation |
National Waste & Recycling Association Comments |
|
NRG Energy, Inc. JX Nippon Oil Exploration Limited |
Christopher Krupa Jotaro Tomoeda |
August 3, 2020 |
Effective dates of regulations |
NRG Energy, Inc. Comments |
|
Nutrien |
Jeremy Stump |
August 3, 2020 |
LCA; commercial markets; utilization |
Nutrien Comments |
|
Occidental Petroleum Corporation |
Vincent A. Alspach |
August 3, 2020 |
Contractual assurance; recapture; SGS; CO2 production wells; CCE definition; qualified facility aggregation |
Occidental Petroleum Corporation Comments |
| OCI USA, Inc. |
Kevin Struve Serge Hoover Craig Pulver |
December 3, 2020 | Methanol, syngas, ammonia, commercial markets, LCA, qualified carbon oxide, qualified facility | OCI USA, Inc. Comments |
|
Qurate Retail, Inc. |
Tim Lenneman |
July 29, 2020 |
CCE definition; binding contract; multiple owners of CCE; aggregation; (f)(3) election; recapture |
Qurate Retail, Inc. Comments |
|
Renewable Fuels Association |
Geoff Cooper |
August 3, 2020 |
Qualified facility |
Renewable Fuels Association Comments |
|
Republic Services |
Lawrence Focazio |
August 3, 2020 |
Industrial facility – biogas; CCE definition; facility aggregation |
Republic Services Comments |
|
Riverside Energy Michigan LLC |
Steve Zdan |
August 2, 2020 |
Facility aggregation |
Riverside Energy Michigan LLC Comments |
|
Riverside Energy Michigan LLC |
Steve Zdan |
August 2, 2020 |
Microalgae |
Riverside Energy Michigan LLC Comments (2) |
|
Sandy Nield |
Sandy Nield |
August 2, 2020 |
Political |
Sandy Nield Comments |
|
Scott Wehner |
Scott Wehner |
Jul 5, 2020 |
CO2 production wells |
Scott Wehner Comments |
|
Shell Oil Company |
Marnie Funk |
August 3, 2020 |
Third party verification; SGS; definition of CCE; LCA; (f)(3) election; beginning construction |
Shell Oil Company Comments |
|
Stratex Ventures |
Gordon Grimes |
July 29, 2020 |
Measurement; LCA; commercial markets; contractual assurance; pre-2018 credits |
Stratex Ventures Comments |
|
Tate & Lyle |
Lawrence Pociask |
August 3, 2020 |
LCA; commercial markets |
Tate & Lyle Comments |
|
United States Senate |
Kevin Cramer Shelley Moore Capito Sheldon Whitehouse John Barrasso John Hoeven Tina Smith Bill Cassidy Joe Manchin |
August 3, 2020 |
Beginning construction - extension |
United States Senate Comments |
|
University of Houston | Energy |
Ramanan Krishnamoorti Aparajita Datta |
August 3, 2020 |
Contractual assurance; qualified facility |
University of Houston | Energy Comments |
|
Waste Management |
Mark A. Lockett |
August 2, 2020 |
Biogas; Definition of CCE; industrial facility; aggregation |
Waste Management Comments |
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