this paragraph is equal to— (A) for a facility placed in service during the first calendar year following the calendar year in which the determination described in paragraph (1) is made, 75 percent, (B) for a facility placed in service during the second calendar year following such determination year, 50 percent, (C) for a facility placed in service during the third calendar year following such determination year, 25 percent, and (D) for a facility placed in service during any calendar year subsequent to the year described in subparagraph (C), 0 percent. (e) Definitions In this section: (1) mm BTU The term mmBTU means 1,000,000 British thermal units. (2) CO 2 e The term CO 2 e means, with respect to any greenhouse gas, the equivalent carbon dioxide. (3) Greenhouse gas The term greenhouse gas has the same meaning given that term under section 211(o)(1)(G) of the Clean Air Act ( 42 U.S.C. 7545(o)(1)(G) ), as in effect on the date of the enactment of this section. (4) Qualified facility (A) In general Subject to subparagraphs (B) and (C), the term qualified facility means a facility used for the production of transportation fuels. (B) 10-year production credit For purposes of this section, a facility shall only qualify as a qualified facility— (i) in the case of a facility that is originally placed in service after December 31, 2018, for the 10-year period beginning on the date such facility is placed in service, or (ii) in the case of a facility that is originally placed in service before January 1, 2019, for the 10-year period beginning on January 1, 2019. (5) Transportation fuel The term transportation fuel means a fuel which is suitable for use as a fuel in a highway vehicle or aircraft. (f) Final guidance Not later than January 1, 2018, the Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall issue final guidance regarding implementation of this section, including calculation of emissions factors for transportation fuel, the table described in subsection (b)(2), and