CF · 10-Q · 2026Q2 · Full report

Carbon Capture Tax Credits

CF Industries Holdings, Inc. · 2026-08-06 · Importance 65 · Surprise 82

CF Industries recognized approximately $43 million of Section 45Q tax credits in the first six months of 2026 for carbon dioxide sequestered during the period. The credits contributed to $50 million of other operating income, compared with $22 million of other operating expense in the prior-year period. The company’s clean energy initiatives previously incurred FEED study costs, indicating an ongoing carbon-management investment and associated tax-credit opportunity.

Key facts

• The Blue Point facility is expected to capture, compress and dehydrate approximately 2.3 million metric tons of CO2 annually. source
• In the three and six months ended June 30, 2026, we earned 45Q Tax Credits of approximately $19 million and $43 million, respectively. source
• Other operating (income) Jan–Jun 2026: $50 million of income consisting primarily of approximately $43 million of 45Q tax credits earned as a result of CO2 sequestered in the period. source
• Other operating (income) Q2 2026: $31 million of income consisting primarily of $19 million of 45Q Tax Credits earned as a result of CO2 sequestered. source