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 section, as in effect on the day before the date of the enactment of the Tax Extender Act of 2017 , and (2) paragraphs (1) and (2) of subsection (a) of this section. (h) Regulations The Secretary may prescribe such regulations and other guidance as may be necessary or appropriate to carry out this section, including regulations or other guidance to— (1) ensure proper allocation under subsection (a) for qualified carbon oxide captured by a taxpayer during the taxable year ending after the date of the enactment of the Tax Extender Act of 2017 , and (2) determine whether a facility satisfies the requirements under subsection (d)(1) during such taxable year. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.