45Q Safe Harbor Extended via IRS Notice 2026-50

IRS issued safe harbor for carbon oxide sequestration beyond 2025, covering tertiary injectants and recapture, and allowing ISO 27914:2026 as alternative to subpart RR. Reduces regulatory uncertainty for DAC project developers and supports tax equity. Confirmed by Treasury extension article on 2026-08-17 with additional legal detail on EOR tertiary injectants and recapture safe harbor using independent engineer certification.