On May 14, the Internal Revenue Service released the inflation adjustment factor for carbon dioxide sequestration. The factor for 2013 is 1.0626 while 2012’s factor was 1.0438. The 2013 credit for carbon dioxide sequestration under Section 45Q(a)(1) is $21.25/MT CO2; this credit is for captured gas that does not use the taxpayer as a tertiary injectant. The Section 45Q(a)(2) credit values at $10.63; this credit uses the taxpayer as a tertiary injectant. The notice will be published on June 3.