Carbon capture and storage projects are rapidly emerging as lucrative investment opportunities, due to a combination of federal and state tax credits and other incentives. But for states, counties, utilities, and corporations seeking to meet carbon emission reduction goals—and for the investment community seeking to fund these projects—it can be difficult to understand and apply the various incentives that exist. This report from the United States Energy Association (USEA) and the US Department of Energy (DOE), prepared by Orrick and FTI Consulting, offers insights into these complexities.