Two US policy organizations have urged the Internal Revenue Service (IRS) to strengthen how it administers the federal 45Q tax credit, warning that weaknesses in oversight could expose taxpayers to rising costs without clear evidence of climate benefits. Two US policy organizations have urged the Internal Revenue Service (IRS) to strengthen how it administers the federal 45Q tax credit, warning that weaknesses in oversight could expose taxpayers to rising costs without clear evidence of climate benefits.

In a joint letter sent to Treasury Secretary Scott Bessent, Taxpayers for Common Sense and The Heartland Institute requested detailed information on how the credit is being implemented and verified.