CCUS – “carbon capture, utilization and storage” is back on the energy agenda. The reason is clear. A rapid scale up of CCUS is essential for meeting climate and emissions targets while not crippling economic growth. CCUS for EOR is a proven technology and is now seeing widespread use in the Permian Basin in Texas. 45Q tax credit is providing a new impetus for CO2 EOR. What is the potential for CO2 for EOR? What are the regulatory and operational challenges? What changes are required in 45Q to accelerate deployment of CO2 for EOR?