45Q LCA for Nitrogen Fertilizer Products
Coffeyville Resources Nitrogen Fertilizers, LLC, a wholly owned subsidiary of CVR Partners, LP, is a fertilizer facility in North America that has been capturing carbon dioxide (CO2) in its manufacturing process since 2013. The plant is unique in that it uses a petroleum coke—or pet coke—gasification process to produce hydrogen and, subsequently, ammonia. The CO2 captured at the pet coke gasification unit is used for enhanced oil recovery and to produce urea, a component of urea ammonium nitrate (UAN) fertilizer. CVR Partners retained Geosyntec to perform a life cycle assessment (LCA) of its fertilizer products to qualify for 26 CFR § 1.45Q-4 (45Q) carbon oxide utilization tax credits and to develop an environmental product declaration (EPD) for its fertilizer products.
