qualified carbon dioxide capture facility
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 142 — for purposes of this section (2 versions over time)
For purposes of subsection (a)(17), the term “qualified carbon dioxide capture facility” means—
(A) the eligible components of an industrial carbon dioxide facility, and
(B) a direct air capture facility (as defined in section 45Q(e)(3)).