qualified facility
(3) Qualified facility (A) In general For purposes of this section, the term “qualified facility” means a facility— (i) which is used for the generation of electricity, (ii) which is placed in service after December 31, 2024 , and (iii) for which the anticipated greenhouse gas emissions rate (as determined under subparagraph (B)(ii)) is not greater than zero. (B) Additional rules (i) Expansion of facility; incremental production Rules similar to the rules of section 45Y(b)(1)(C) shall apply for purposes of this paragraph. (ii) Greenhouse gas emissions rate Rules similar to the rules of section 45Y(b)(2) shall apply for purposes of this paragraph. (C) Exclusion The term “qualified facility” shall not include any facility for which— (i) a renewable electricity production credit determined under section 45, (ii) an advanced nuclear power facility production credit determined under section 45J, (iii) a carbon oxide sequestration credit determined under section 45Q, (iv) a zero-emission nuclear power production credit determined under section 45U, (v) a clean electricity production credit determined under section 45Y, (vi) an energy credit determined under section 48, or (vii) a qualifying advanced coal project credit under section 48A, is allowed under section 38 for the taxable year or any prior taxable year.