### Question
Can you define what greenhouse gas capture capability means?


### Answer
**Greenhouse gas capture capability** is defined as the following in *26 U.S.C. § 48A*:

> an integrated gasification combined cycle technology facility capable of adding components which can capture, separate on a long-term basis, isolate, remove, and sequester greenhouse gases which result from the generation of electricity

#### Citation:
  - *26 U.S.C. § 48A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

