with the requirements of this section. (7) Utilization of qualified carbon dioxide (A) In general For purposes of this section, utilization of qualified carbon dioxide means— (i) the chemical conversion of such qualified carbon dioxide to a material or chemical compound in which such qualified carbon dioxide is securely stored, or (ii) the use of such qualified carbon dioxide for any other purpose for which a commercial market exists (other than use as a tertiary injectant in a qualified enhanced oil or natural gas recovery project), as determined by the Secretary. (B) Measurement For purposes of determining the amount of qualified carbon dioxide utilized by the taxpayer under paragraph (2)(B)(ii) or (4)(B)(ii) of subsection (a), such amount shall be equal to the metric tons of carbon dioxide which the taxpayer demonstrates, based upon an analysis of lifecycle greenhouse gas emissions and subject to such requirements as the Secretary, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency, determines appropriate, were captured and prevented from escaping into the atmosphere through use of a process described in subparagraph (A). (8) Direct air capture facility For purposes of this section, the term direct air capture facility means any facility which uses carbon capture equipment to capture carbon from the ambient air. Such a term does not include facilities capturing carbon dioxide that is deliberately released from naturally-occurring subsurface springs. (9) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2009, there shall be substituted for the dollar amount contained in paragraphs (1) and (2) of subsection (a) an amount equal to the product of— (A) such dollar amount, multiplied by (B) the inflation adjustment factor for such calendar year determined under section 43(b)(3)(B) for such calendar year, determined by substituting 2008 for 1990 . (f) Application of section for certain carbon capture equipment (1) In general