Carbon Capture and Storage

• IRS Notice 2009-64 outlining the "Proposed Revenue Ruling Regarding Depreciation of Ethanol Plants"
• IRS 26 CFR 1.45Q-1: Credit for Carbon Oxide Sequestration, Part 1
• IRS Bulletin 2014-24 outlining "Part 1: Rulings and Decisions Under the Internal Revenue Code of 1986"

• House Committee on Ways & Means Amendments to "Subtitle F - Infrastructure Financing and Community Development", September 12, 2021
• House Committee on Ways & Means Section-by-Section Breakdown of "Subtitles F, G, H & J" 
• House Committee on Ways & Means Section-by-Section Breakdown of ""Subtitle I – Responsibly Funding Our Priorities""

• United States Green Bank Act of 2021
• ACCESS 45Q Act
• America's Clean Future Fund Act
• Carbon Capture Moderization Act
• Carbon Capture, Utilization, and Storage Tax Credit Amendments Act of 2021
• CATCH (Coordinated ActIon To Capture Harmful Emissions) Act
• Clean Energy for America Act
• Growing Climate Solutions Act of 2021
• Save America's Clean Energy Jobs Act
• SCALE - Storing CO2 and Emissions Act

Summit Carbon Solutions in connection with the structuring and financing of a USD4.5 billion operation consisting of a portfolio of emitters (and associated CCS technologies), pipelines and sequestration facilities.

Two major U.S. financial institutions in connection with developing a program for lending to CCS ethanol and hydrogen projects on the sponsor and sequestration side; discussing “direct pay” implications in the event of a legislative change.

A Middle East company on developing a CO2 capture and transportation project in the Emirate of Abu Dhabi, the first CO2 grid in the Emirate of Abu Dhabi.

An international synthetic fuels company on the Carbon Capture and Storage Regulatory Environment Review including reviewing the legislative and regulatory environment for carbon capture and storage in each of the EU, UK, France and Germany.

SK E&S on the development and operation of the Caldita-Barossa LNG Project and Darwin LNG back-fill and tie-in project, including in relation to the proposed development and operation of an associated CCS project utilising the (depleted) Bayu-Udan gas field and associated qualification for, and utilisation of, carbon credits.