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The report examines the physical and economic consequences of delaying climate action. It argues that because CO2 persists in the atmosphere and natural carbon sinks are saturating, stabilizing concentrations requires emissions to reach nearly zero. Delaying this transition increases the risk of nonlinear 'tipping points,' such as methane release from the Arctic, and leads to higher costs due to the need for more aggressive deployment of clean energy and the premature retirement of polluting assets. Using the Energy Policy Simulator for the U.S., the report finds that delaying action until 2030 increases the net present value of expenditures by 72% compared to starting in 2021.