this paragraph), under the Safe Drinking Water Act, to the extent such rules are applicable to Class II wells. (3) Credit attributable to taxpayer (A) In general Except as provided in 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 oxide captured using carbon capture equipment which is originally placed in service at a qualified facility before the date of the enactment of the Tax Extender Act of 2017 , the person that captures and physically or contractually ensures the disposal, utilization, or use as a tertiary injectant of such qualified carbon oxide, and (ii) in the case of qualified carbon oxide captured using carbon capture equipment which is originally placed in service at a qualified facility on or after the date of the enactment of the Tax Extender Act of 2017 , the person that owns the carbon capture equipment and physically or contractually ensures the capture and disposal, utilization, or use as a tertiary injectant of such qualified carbon oxide. (B) Election If the person described in subparagraph (A) makes an election under this subparagraph in such time and manner as the Secretary may prescribe by regulations, the credit under this section— (i) shall be allowable to the person that disposes of the qualified carbon oxide, utilizes the qualified carbon oxide, or uses the qualified carbon oxide as a tertiary injectant, and (ii) shall not be allowable to the person described in subparagraph (A). (4) Recapture The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any qualified carbon oxide which ceases to be captured, disposed of, or used as a tertiary injectant in a manner consistent with the requirements of this section. (5) Utilization of qualified carbon oxide (A) In general For purposes of this section, utilization of qualified carbon oxide means— (i) the fixation of such qualified carbon oxide through