qualified carbon dioxide capture facility

(1) In general 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

26 USC § 142(o)(1)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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