碳捕獲與封存技術的運用已被認為是地球上溫室氣體減量措施中非常重要的一環，在我國該措施亦被證實是具有龐大潛力的溫室氣體減量方法。因此，我國相關法規範該如何回應或適用的研究－溫室氣體減量法草案如何適用於碳捕獲與封存減量計畫－乃刻不容緩。本文在參照美國潔淨能源與安全法法案中碳捕獲與封存的規範後，嘗試對溫室氣體減量法草案提出相關修訂建議（第5 條第2 項、第16 條第1 項、第2 項及第16 條第2 項之立法說明），期能可供立法者於審議、訂定該法案時的參考。

Since carbon capture and storage (CCS) proves to be an effective method to combat global warming, the American Clean Energy and Security Act takes the first step to regulate CCS in Subtitle B. Against this backdrop, questions may be raised: Could Taiwan use CCS to reduce anthropogenic greenhouse gas emissions? If yes, how should legal frameworks applying to CCS mechanisms be formulated? After exploring, this article argues that Taiwan could move lots of greenhouse gases out of the atmosphere by CCS, and the Greenhouse Gas Reduction Bill should be amended in order to apply it to CCS mechanisms. Meanwhile, the way the American Clean Energy and Security Act regulates CCS could become a good source for comparison.