State CCS Policy


Tax Incentive

  • Illinois SB 1704
    Description:The FutureGen project is exempt from Illinois tax on electrical generating units.
  • Kansas HB 2419
    Expiration Date:Property tax exemption is in effect for five years following construction or installation of property
    Description:Property Tax Incentive-Any carbon capture, sequestration or utilization property is exempt from Kansas state property taxes. Income Tax Incentive-A taxpayer may deduct from adjusted gross income the amortized costs of carbon dioxide capture, sequestration or utilization machinery. The amortization deduction is 55% of the amortizable costs of such machinery for the first taxable year and 5% for each or the next nine years.
  • Mississippi HB 1459
    Description:This bill sets the income tax rate at 1.5% on businesses that sell CO2 for enhanced oil recovery or geologic sequestration.
  • Montana HB 3
    Description:All equipment used for the capture, transportation and geologic sequestration of carbon dioxide, placed into service after June 2007, will be taxed at 3% of its market value.
  • North Dakota SB 2034
    Expiration Date:None
    Description:Incremental oil produced by CO2 enhanced oil recovery is exempt from the oil extraction tax.
  • New Mexico SB 994
    Expiration Date:construction must begin by 31 Dec. 2015
    Description:Establishes an advanced energy tax credit worth up to $60 million for electric power plants that capture and sequester their CO2 such that no more than 1,100 pounds per megawatt-hour of carbon dioxide is emitted into the atmosphere, and that monitor the injected CO2.
  • Texas HB 469
    Description:Sales tax exemption for components used to capture carbon dioxide from an anthropogenic emission source, transport or inject carbon dioxide for geologic sequestration associated with EOR.




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