### Question
How does Business Related Credits define direct air capture facility?


### Answer
Under *26 U.S.C. § 45Q*, **direct air capture facility** is defined as:

> any facility which uses carbon capture equipment to capture carbon dioxide directly from the ambient air

#### Citation:
  - *26 U.S.C. § 45Q*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

