industrial carbon dioxide facility

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 142 — for purposes of this section (5 versions over time)

Except as provided in clause (ii), the term “industrial carbon dioxide facility” means a facility that emits carbon dioxide (including from any fugitive emissions source) that is created as a result of any of the following processes:

(I) Fuel combustion.

(II) Gasification.

(III) Bioindustrial.

(IV) Fermentation.

(V) Any manufacturing industry relating to—

(aa) chemicals,

(bb) fertilizers,

(cc) glass,

(dd) steel,

(ee) petroleum residues,

(ff) forest products,

(gg) agriculture, including feedlots and dairy operations, and

(hh) transportation grade liquid fuels.