The bis-imidazolium salt, 1,1-bis(N-methylimidazolium) acetate bromide, is a convenient precursor for the synthesis of zwitterionic iridium(I) [Ir(cod){(MeIm) 2 CHCOO}] and cationic iridium(III) [IrH(cod){(MeIm) 2 CHCOO}] + compounds (MeIm = 3-methylimidazol-2-yliden-1-yl) having a carboxylate-functionalized bis(NHC) ligand. The [Ir(cod){(MeIm) 2 CHCOO}] compound catalyzes the hydrogenation of CO 2 to formate in water using NEt 3 as base reaching turnover numbers of approximately 1500. Reactivity studies have shown that activation of the catalyst precursor involves the reaction with H 2 in a multistep process that result, under catalytic conditions, in the formation of a dihydrido iridium(III) octahedral [IrH 2 (H 2 O){(MeIm) 2 CHCOO}] species stabilized by the 3-C,C',O coordination of the ligand. DFT studies on the mechanism were carried out to elucidate two possible roles of the base. In the first one, NEt 3 neutralizes only the produced formic acid whereas in the second it assists the proton transfer in heterolytic cleavage of the H 2 molecule. Although this base-involved mechanism is more favourable exhibiting a lower energy span for the overall reaction, the energy barrier obtained from kinetic experiments suggests that both mechanisms could be operative under the experimental reaction conditions. RESULTS AND DISCUSSION Synthesis and reactivity of iridium complexes bearing a carboxylate-functionalized bis(NHC) ligand. The carboxylate-functionalized bis-(imidazolium) salt precursor was prepared according to the general synthetic method entailing the alkylation of N-alkylimidazole with a suitable functionalized alky bromide. 26 Thus, reaction of ethyl dibromoacetate with an excess of Nmethylimidazole in THF at 343 K for 72 h gave a brown slurry from which the salt 1,1'-bis(N-methylimidazolium) acetate bromide, [(MeImH) 2 CHCOO] Br (1), was obtained as a white hygroscopic solid in 79% yield after recrystallization from methanol/acetone (Scheme 1). Scheme 1. Synthesis of 1,1-bis(N-methylimidazolium) acetate bromide. ASSOCIATED CONTENT Supporting Information. NMR spectra for the new compounds and reactivity studies. Detailed information on the determination of activation parameters for the hydrogenation of CO 2. Hydrogen bonds in the molecular structure of 2. Electronic energy, enthalpy, free energy and optimized coordinates for catalytic intermediates and transition states. The Supporting Information is available free of charge on the ACS Publications website.