ending after the date of the enactment of the Carbon Capture Act, and (2) determine whether a facility satisfies the requirements under subsection (d)(1) during such taxable year. . (b) Effective date Except to the extent provided in section 45Q(f) of such Code, as amended by this Act, the amendments made by this section shall apply to property placed in service on after the date of the enactment of this Act.