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Treasury, IRS provide guidance on how to claim 45Q if EPA eliminates Greenhouse Gas Reporting Program

By Erin Krueger

December 19, 2025

Carbon Capture Policy 

Treasury and IRS on Dec. 19 published interim guidance that will help eligible taxpayers claim the 45Q credit for carbon capture and sequestration if the U.S. EPA follows through with its proposal to eliminate the Greenhouse Gas Reporting Program.

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Rex American Resources Corp. on Dec. 4 confirmed the capacity expansion project at its One Earth Energy plant in Gibson City, Illinois, is on schedule to be complete in 2026. A final decision on a Class VI injection well is also expected next year.

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A district judge in North Dakota on Dec. 2 ruled that a portion of North Dakota law related to underground carbon storage is unconstitutional. The decision could impact the development of CCS projects within the state.

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ADM on Nov. 10 announced that its corn processing complex in Columbus, Nebraska, has become the latest facility to begin shipping CO2 via Tallgrass’s Trailblazer pipeline for permanent underground sequestration in eastern Wyoming.

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Aemetis Inc. released Q3 results on Nov. 6, reporting increased RNG capacity and higher capacity utilization at the company’s California ethanol plant. Aemetis also provided an update of biodiesel, SAF and CCS projects.

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Officials in Nebraska and Iowa have expressed concerns that the U.S. EPA’s planned repeal of its Greenhouse Gas Reporting Program could negatively impact the ability of biofuel producers to access 45Q and 45Z tax credits.

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Gevo Inc. announced the production and delivery of certified carbon dioxide removal credits, known as CORCs under the Puro.earth standard, to Biorecro North America LLC. The CORCs were generated for CCS at Gevo’s North Dakota plant.

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The Global CCS Institute on Oct. 9 released its Global Status of CCS 2025 report, which shows progress in the CCS sector continues despite global headwinds, with seven new biofuel and bioenergy CCS projects currently under construction.

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Green Plains Inc. on Oct. 14 announced the successful startup of its carbon capture and storage (CCS) equipment in York, Nebraska, marking a key milestone in the expansion of its carbon capture capabilities.

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Bringing It Home

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By Ethanol Producer Magazine

October 15, 2025

The November issue of Ethanol Producer Magazine focuses on on-site CCS projects, RFS policy, and CI reduction.

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Local CO2 Solutions

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By Luke Geiver

October 10, 2025

Updates and insight from ethanol producers navigating the road to on-site or nearby carbon capture and sequestration operations.

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With the commencement of CO2 shipments on the Tallgrass Trailblazer pipeline, the Iowa Renewable Fuels Association said Iowa has officially lost its “crown” as the best place in the world to produce corn ethanol.

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MAAPW marks first CO2 shipment on Trailblazer Pipeline

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By Mid America Agri Products/Wheatland

October 06, 2025

Mid America Agri Products/Wheatland on Oct. 3 announced the start of carbon dioxide capture at its Madrid, Nebraska, ethanol facility, with volumes to be transported on Tallgrass’ Trailblazer Pipeline for permanent sequestration in Wyoming.

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Conestoga Energy on Sept. 30 announced the submission of its full Class VI permit application to the U.S. EPA for its CCUS project, which is located near the company’s Bonanza BioEnergy ethanol plant in Kansas.

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The House Transportation and Infrastructure Committee on Sept. 17 advanced a pipeline safety bill that, in part, aims to require the development of minimum safety standards for the transportation and temporary storage of CO2 in its gaseous state.

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Frontier Infrastructure Holdings LLC on Sept. 22 announced a strategic partnership with Gevo Inc. and its Verity platform to deliver North America's first fully integrated carbon management platform for ethanol producers.

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Gevo Inc. announced on Sept. 18 that its subsidiary, Net-Zero Richardton LLC, has signed a CO2 removal sales agreement with Biorecro North America LLC for the commercialization of CO2 removal credits generated at the Gevo North Dakota facility.

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Summit Carbon Solutions LLC on Sept. 15 filed a petition with the IUC to amend its current pipeline permit to add an additional CO2 supplier and alter language requiring approvals in North Dakota and South Dakota before construction can begin.

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The U.S. EPA on Sept. 12 released a proposed rule to end the Greenhouse Gas Reporting Program. If finalized, the proposal would remove reporting obligations for most large facilities, all fuel and industrial gas suppliers, and CO2 injection sites.

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Rex American Resources Corp. on Aug. 27 released financial results for its fiscal second quarter, reporting the capacity expansion and CCS projects at its One Earth Energy facility in Gibson City, Illinois, are progressing as scheduled.

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Ethanol Producer Magazine has announced the 42th annual International Fuel Ethanol Workshop & Expo (FEW) will take place on June 2-4, 2026, at the America’s Center in St. Louis, Missouri.

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In the U.S. EIA’s recently published Annual Energy Outlook 2025 (AEO2025), the agency introduce its new Carbon Capture, Allocation, Transportation, and Sequestration module (CCATS), which models carbon capture in the coming decades.

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Gevo Inc. on July 21 announced that it is selling carbon abatement into the market for the first time. The buyer purchased high-integrity durable carbon removal credits that are Puro.earth-certified and are ready to retire immediately.

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While far from certain, Iowa once again appears open to CO2 pipelines following its governor’s landmark veto of a bill designed to impede them.

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The Iowa House of Representatives has secured the number of signatures needed to convene a special legislative session with the goal of overriding Gov. Kim Reynold’s recent veto of an eminent domain bill impacting CCS projects within the state.

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Iowa Gov. Kim Reynolds on June 11 vetoed H.F. 639, a controversial bill that would have effectively prevented CCS projects from being developed within the state. Biofuel stakeholders are applauding her decision.

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E-methanol supplies ethanol producers with a unique utilization option in place of carbon capture and sequestration.

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The U.S. Department of Energy on May 30 announced it is terminating 24 awards issued by the Office of Clean Energy Demonstrations totaling $3.73 billion. At least two ethanol-related projects are among those impacted by the terminations.

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Rex American Resources on May 28 confirmed work continues on the carbon capture and storage (CCS) and capacity expansion projects at its One Earth Energy facility in Gibson City, Illinois. Both projects are expected to be operational next year.

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