The objective of the CCUS tax credit is to create a real incentive for large emitters to invest in that technology sooner than later, in order to advance potential emission reductions to reach objectives sooner.
The objective was to have an incremental effect of 15 megatonnes by 2030, so that is the primary objective. At the same time, there was a concern that providing the technology for enhanced oil recovery would also create incentives for incremental production of oil and gas.