qualified carbon dioxide
(3) Qualified carbon dioxide The term “qualified carbon dioxide” means carbon dioxide captured from an industrial source which— (A) would otherwise be released into the atmosphere as industrial emission of greenhouse gas, (B) is measured at the source of capture and verified at the point of disposal or utilization, and (C) is captured and disposed or utilized within the United States (within the meaning of section 638(1)) or a possession of the United States (within the meaning of section 638(2)).