The IRS Tax Credits are $50/ton of CO2 equivalent (CO2e)
Carbon Tax Credits (IRS)
Up to $50 per metric ton of qualified carbon oxide for permanent sequestration; and
Up to $35 per metric ton of qualified carbon oxide for Enhanced Oil or Natural Gas Recovery purposes. Source: https://www.accountingtoday.com/news/irs-finalizes-rules-for-claiming-carbon-capture-tax-credits
Carbon Tax Credits (IRS) – Transfer of Tax Credits:
An owner of carbon capture equipment can elect to transfer its Section 45Q Credits to a party with whom the owner contracts for sequestration. Source: https://www.skadden.com/insights/publications/2020/06/guidance-on-carbon-capture-and-sequestration