planned§45Q — Carbon Sequestration

§45Q — Carbon sequestration, tokenized per ton stored

$180/ton for Direct Air Capture, $85/ton for industrial CCS, $60/ton for utilization. Storage continuously monitored via MRV; mints triggered by verified subsurface injection events.

The trade

§45Q is the deepest decarbonization credit on the IRA stack — the per-ton rate exceeds the social cost of carbon by a wide margin for Direct Air Capture. The tokenization challenge is the MRV layer: proving that injected CO₂ stays put.

BV tokenizes per ton of verified subsurface storage, with attestation chains running back to the injection-well meter and the Class VI well permit. MRV attestations are required quarterly to maintain the credit.

Two settlement pathsBoth book the same §6418 transfer election

OTC Desk

live

Bilateral, wire-settled (or stablecoin at buyer's election). No tokenization required. Every IRA credit transaction we've closed to date has happened this way — the proven path.

About the OTC Desk

On-chain marketplace

testnet

Credit tokenized as XCT at production. Marketplace bid book; atomic swap for MXD; transfer election booked on-chain. Continuous price discovery, faster settlement.

About §6418 transferability
Both paths settle to the same buyer-side refundable credit and the same IRS portal filing. Indicate which path you want.

Mechanics

PathRate
Direct Air Capture + storage$180/ton
Industrial CCS + storage$85/ton
CO₂ utilization (EOR or other)$60/ton
  • PWA multiplier: 5x on base; rates above are with PWA satisfied
  • MRV: quarterly subsurface monitoring attestation required
  • Recapture: 5-year recapture window if storage breaches

Status

Planned. Blocked on Asset Validator MRV pipeline.