### Question
What is the definition of qualified facility?


### Answer
The definition of **qualified facility** is as follows in *26 U.S.C. § 45Q*:

> any industrial facility or direct air capture facility—


(1) the construction of which begins before January 1, 2024, and—


(A) construction of carbon capture equipment begins before such date, or


(B) the original planning and design for such facility includes installation of carbon capture equipment, and


  

(2) which captures—


(A) in the case of a facility which emits not more than 500,000 metric tons of carbon oxide into the atmosphere during the taxable year, not less than 25,000 metric tons of qualified carbon oxide during the taxable year which is utilized in a manner described in subsection (f)(5),


(B) in the case of an electricity generating facility which is not described in subparagraph (A), not less than 500,000 metric tons of qualified carbon oxide during the taxable year, or


(C) in the case of a direct air capture facility or any facility not described in subparagraph (A) or (B), not less than 100,000 metric tons of qualified carbon oxide during the taxable year

#### 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**

