It's an important difference. The increase in the value is significant.
The other significant piece is they simplified how that credit is turned into money. In previous versions of 45Q, monetizing the tax credit required a complex tax structure called tax equity finance. What they've introduced now is a direct pay mechanism. For the first five years, it's a refundable tax credit. It's paid in cash. For the balance of the 12 years that 45Q is certain, the transferability of those tax credits will be enhanced.
An increase in the value and a simplification of how that credit is turned into cash are the two major changes for 45Q.