IRS Notice 2012-42, I.R.B. 2012-26

(inflation adjustment factor for the I.R.C. Sec. 45Q carbon dioxide sequestration credit for 2012 is 1.0438; credit is $20.88/metric ton of qualified CO2 under I.R.C. Sec. 45Q(a)(1) and $10.44/metric ton of qualified CO2 under I.R.C. Sec. 45Q(a)(2); credit applicable to amount of qualified CO2 captured at qualified facility and disposed into secure geological storage).