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Finding Tool for Public Comment Letters on Carbon Capture Tax Credit Filed in Response to Proposed Regulations Under Section 45Q

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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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