### Question
How is the term qualified carbon dioxide defined?


### Answer
The term **qualified carbon dioxide** is defined in *26 U.S.C. § 45Q* as the following:

> carbon dioxide captured from an industrial source which—


(A) would otherwise be released into the atmosphere as industrial emission of greenhouse gas, and


(B) is measured at the source of capture and verified at the point of disposal or injection

#### 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**

