which is constructed, reconstructed, erected, or acquired by the taxpayer, and (E) the original use of which commences with the taxpayer. (3) Qualified carbon dioxide (A) In general The term qualified carbon dioxide means carbon dioxide captured from an industrial source which— (i) would otherwise be released into the atmosphere as industrial emission of greenhouse gas, (ii) is measured at the source of capture and verified at the point of disposal or injection, (iii) is disposed of by the taxpayer in secure geological storage, and (iv) is captured and disposed of within the United States (within the meaning of section 638(1)) or a possession of the United States (within the meaning of section 638(2)). (B) Secure geological storage The term secure geological storage has the same meaning given to such term under section 45Q(d)(2). (d) Qualified investment with respect to energy storage property (1) In general For purposes of subsection (a)(1)(B)(ii), the qualified investment with respect to energy storage property for any taxable year is the basis of any energy storage property placed in service by the taxpayer during such taxable year. (2) Energy storage property The term energy storage property means property— (A) which receives, stores, and delivers electricity or energy for conversion to electricity, provided that such electricity is— (i) sold by the taxpayer to an unrelated person, or (ii) in the case of a facility which is equipped with a metering device which is owned and operated by an unrelated person, sold or consumed by the taxpayer, (B) with respect to which depreciation is allowable, (C) which is constructed, reconstructed, erected, or acquired by the taxpayer, (D) the original use of which commences with the taxpayer, and (E) which is placed in service after December 31, 2018. (e) Greenhouse gas emissions rate (1) In general For purposes of this section, the term greenhouse gas emissions rate has the same meaning given such term under subsection (b) of section 45S. (2) Establishment of safe harbor