substituted for fuel each place it appears in such subparagraph. (6) Election for applicable facilities (A) In general For purposes of this section, in the case of an applicable facility, for any taxable year in which such facility captures not less than 500,000 metric tons of qualified carbon oxide during the taxable year, the person described in paragraph (3)(A)(ii) may elect to have such facility, and any carbon capture equipment placed in service at such facility, deemed as having been placed in service on the date of the enactment of the Tax Extender Act of 2017 . (B) Applicable facility For purposes of this paragraph, the term applicable facility means a qualified facility— (i) which was placed in service before the date of the enactment of the Tax Extender Act of 2017 , and (ii) for which no taxpayer claimed a credit under this section in regards to such facility for any taxable year ending before the date of the enactment of such Act. (7) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2009, there shall be substituted for each dollar amount contained in paragraphs (1) and (2) of subsection (a) an amount equal to the product of— (A) such dollar amount, multiplied by (B) the inflation adjustment factor for such calendar year determined under section 43(b)(3)(B) for such calendar year, determined by substituting 2008 for 1990 . (g) Application of section for certain carbon capture equipment In the case of any carbon capture equipment placed in service before the date of the enactment of the Tax Extender Act of 2017 , the credit under this section shall apply with respect to qualified carbon oxide captured using such equipment before the end of the calendar year in which the Secretary, in consultation with the Administrator of the Environmental Protection Agency, certifies that, during the period beginning after October 3, 2008, a total of 75,000,000 metric tons of qualified carbon oxide have been taken into account in accordance with— (1) subsection (a) of this