### Question
How is the "industrial carbon dioxide facility" defined?


### Answer
The term **industrial carbon dioxide facility** is defined in *26 U.S.C. § 142* as follows -

> 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

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

