Qualified carbon oxide
(a) Qualified carbon oxide. The term qualified carbon oxide means (1) Any carbon dioxide which (i) Is captured from an industrial source by carbon capture equipment which is originally placed in service before February 9, 2018, (ii) Would otherwise be released into the atmosphere as industrial emission of greenhouse gas or lead to such release, and (iii) Is measured at the source of capture and verified at the point of disposal, injection, or utilization; or (2) Any carbon dioxide or other carbon oxide which (i) Is captured from an industrial source by carbon capture equipment which is originally placed in service on or after February 9, 2018, (ii) Would otherwise be released into the atmosphere as industrial emission of greenhouse gas or lead to such release, and (iii) Is measured at the source of capture and verified at the point of disposal, injection, or utilization; or (3) In the case of a direct air capture facility, any carbon dioxide that is captured directly from the ambient air and is measured at the source of capture and verified at the point of disposal, injection, or utilization.