米国セクション45Q炭素貯留補助金の公的開示記録：サブパートRR申告の全数調査とIRS集計系列、およびクレジット可視性勾配

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a complete dataset and analytical framework for studying disclosure infrastructure in carbon storage subsidies.

🏢実務担当者:Offers insights into how public disclosure of tax credit performance can affect project credibility and stakeholder trust.

🏛政策担当者:Highlights gaps in public accountability for energy tax credits, informing the design of transparent subsidy mechanisms.

What the United States publishes about the physical performance behind its energy tax credits, and which instrument outside the tax system does the publishing. Two parts. The section 45Q record: reported sequestration by reporting year and well class, 2016 to 2023; a facility level census of every annual monitoring report filed under subpart RR and published in the EPA archive, nineteen facilities and sixty one facility years, the complete population rather than a sample; the national aggregate as published in the IRS inflation adjustment notices, 2013 to 2021, with the end of the series documented; and counts at each stage of the disclosure chain. The credit visibility gradient: seven credits on one table, holding the claiming authority and the tax confidentiality regime constant and varying the instrument outside the tax system that records the quantity. For each credit it records the claiming form and its confidentiality basis, the determining quantity, the independent record and the purpose it is produced for, what the public can see, whether identity, dollars and physical quantity are public, the instrument type and its legal authority, how easily that instrument could be removed, and the projected five year cost. A precedents table records regimes that publish claimant identity or subsidy amounts, at home and abroad. The tax return is never the public record. Where a performance quantity is visible at all, another institution is publishing it for its own reasons, and a record counts as independent only where the quantity would be generated by the same process if the credit did not exist. Compiled from primary United States government documents. Series verified 4 August 2026, refreshed 23 August; the gradient compiled and verified at the issuing sources 25 to 27 August 2026. No value is estimated; sources and access dates are recorded per item in the provenance sheets. Supports the author's studies of measurement, verification and disclosure in carbon storage.

• openalex https://doi.org/10.5281/zenodo.22127235first seen 2026-08-29 04:43:31 · last seen 2026-08-29 04:43:32