the taxable year, not less than 25,000 metric tons of qualified carbon dioxide during the taxable year which is utilized in a manner described in subsection (e)(7), or (B) in the case of a facility not described in subparagraph (A), not less than 100,000 metric tons of qualified carbon dioxide during the taxable year. (e) Special rules and other definitions For purposes of this section— (1) Only carbon dioxide captured and secured or used within the United States taken into account The credit under this section shall apply only with respect to qualified carbon dioxide the capture and disposal, use, or utilization of which is within— (A) the United States (within the meaning of section 638(1)), or (B) a possession of the United States (within the meaning of section 638(2)). (2) Secure geological storage The Secretary, in consultation with the Administrator of the Environmental Protection Agency, the Secretary of Energy, and the Secretary of the Interior, shall establish regulations for determining adequate security measures for the geological storage of qualified carbon dioxide under subsection (a) such that the qualified carbon dioxide does not escape into the atmosphere. Such term shall include storage at deep saline formations, oil and gas reservoirs, and unminable coal seams under such conditions as the Secretary may determine under such regulations. (3) Tertiary injectant The term tertiary injectant has the same meaning as when used within section 193(b)(1). (4) Qualified enhanced oil or natural gas recovery project The term qualified enhanced oil or natural gas recovery project has the meaning given the term qualified enhanced oil recovery project by section 43(c)(2), by substituting crude oil or natural gas for crude oil in subparagraph (A)(i) thereof. (5) Credit attributable to taxpayer (A) In general Except as provided subparagraph (B) or in any regulations prescribed by the Secretary, any credit under this section shall be attributable to— (i) in the case of qualified carbon dioxide captured using