critical environmental, economic, and national security goals. 3. Carbon dioxide capture facilities (a) In general Section 142 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a)— (A) in paragraph (14), by striking or at the end, (B) in paragraph (15), by striking the period at the end and inserting , or , and (C) by adding at the end the following new paragraph: (16) qualified carbon dioxide capture facilities. , and (2) by adding at the end the following new subsection: (n) Qualified carbon dioxide capture facility (1) In general For purposes of subsection (a)(16), the term qualified carbon dioxide capture facility means the eligible components of an industrial carbon dioxide facility. (2) Definitions In this subsection: (A) Eligible component (i) In general The term eligible component means any equipment installed in an industrial carbon dioxide facility that satisfies the requirements under paragraph (3) and is— (I) used for the purpose of capture, treatment and purification, compression, transportation, or on-site storage of carbon dioxide produced by the industrial carbon dioxide facility, or (II) integral or functionally related and subordinate to a process described in section 48B(c)(2), determined by substituting carbon dioxide for carbon monoxide in such section. (B) Industrial carbon dioxide facility (i) In general Except as provided in clause (ii), the term industrial carbon dioxide facility means a facility that emits carbon dioxide (including from any fugitive emissions source) that is created as a result of any of the following processes: (I) Fuel combustion. (II) Gasification. (III) Bioindustrial. (IV) Fermentation. (V) Any manufacturing industry described in section 48B(c)(7). (ii) Exceptions For purposes of clause (i), an industrial carbon dioxide facility shall not include— (I) any geological gas facility (as defined in clause (iii)), or (II) any air separation unit that— (aa) does not qualify as gasification equipment, or (bb) is not a necessary component of an oxy-fuel