qualified carbon dioxide capture facility
Defined in 1 place of the United States Code.
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)(1)).
Source
- 2021–202226 U.S.C. § 142Internal Revenue Code · Exempt facility bond · for purposes of this section
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)).
Source
- 2022–present26 U.S.C. § 142Internal Revenue Code · Exempt facility bond · for purposes of this section