dollar amount per metric ton of qualified carbon dioxide which is— (A) captured by the taxpayer using carbon capture equipment which is originally placed in service at a qualified facility on or after the date of the enactment of the Carbon Capture Act, during the 15-year period beginning on the date the equipment was originally placed in service, and (B) (i) used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of by the taxpayer in secure geological storage, or (ii) utilized by the taxpayer in a manner described in subsection (e)(7). A taxpayer that captures qualified carbon dioxide as provided under paragraph (1), (2), (3) or (4) and that enters into contractual arrangements with another person to ensure the disposal, use, or utilization required under paragraph (1), (2), (3) or (4), as the case may be, shall be treated as having disposed, captured, or used such qualified carbon dioxide to the extent disposed, captured, or used by such other persons pursuant to such contractual arrangements. (b) Applicable dollar amount