direct air capture facility

(1) Direct air capture facility (A) In general Subject to subparagraph (B), the term “direct air capture facility” means any facility which uses carbon capture equipment to capture carbon dioxide directly from the ambient air. (B) Exception The term “direct air capture facility” shall not include any facility which captures carbon dioxide— (i) which is deliberately released from naturally occurring subsurface springs, or (ii) using natural photosynthesis.


26 USC § 45Q(e)(1)

Scoping language

For purposes of this section
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