eligible component
(2) Definitions For purposes of this subsection: (A) Eligible component (i) In general The term “eligible component” means any equipment which is installed in an industrial carbon dioxide facility that satisfies the requirements under paragraph (3) and which is— (I) used for the purpose of capture, treatment and purification, compression, transportation, or on-site storage of carbon dioxide produced by the industrial carbon dioxide facility, or (II) integral or functionally related and subordinate to a process which converts a solid or liquid product from coal, petroleum residue, biomass, or other materials which are recovered for their energy or feedstock value into a synthesis gas composed primarily of carbon dioxide and hydrogen for direct use or subsequent chemical or physical conversion. (ii) Definitions For purposes of this subparagraph— (I) Biomass (aa) In general The term “biomass” means any— (AA) agricultural or plant waste, (BB) byproduct of wood or paper mill operations, including lignin in spent pulping liquors, and (CC) other products of forestry maintenance. (bb) Exclusion The term “biomass” does not include paper which is commonly recycled. (II) Coal The term “coal” means anthracite, bituminous coal, subbituminous coal, lignite, and peat. (B) Industrial carbon dioxide facility (i) In general 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. (ii) Exceptions For purposes of clause (i), an industrial carbon dioxide facility shall not include— (I) any geological gas facility, or (II) any air separation unit that— (aa) does not qualify as gasification equipment, or (bb) is not a necessary component of an oxy-fuel combustion process. (iii) Definitions For purposes of this subparagraph— (I) Petroleum residue The term “petroleum residue” means the carbonized product of high-boiling hydrocarbon fractions obtained in petroleum processing. (II) Geological gas facility The term “geological gas facility” means a facility that— (aa) produces a raw product consisting of gas or mixed gas and liquid from a geological formation, (bb) transports or removes impurities from such product, or (cc) separates such product into its constituent parts.