year. (e) Definitions For purposes of this section— (1) Direct air capture facility (A) In general Subject to subparagraph (B), the term direct air capture facility means any facility which uses carbon capture equipment to capture carbon dioxide directly from the ambient air. (B) Exception The term direct air capture facility shall not include any facility which captures carbon dioxide— (i) which is deliberately released from naturally occurring subsurface springs, or (ii) using natural photosynthesis. (2) Qualified enhanced oil or natural gas recovery project The term qualified enhanced oil or natural gas recovery project has the meaning given the term qualified enhanced oil recovery project by section 43(c)(2), by substituting crude oil or natural gas for crude oil in subparagraph (A)(i) thereof. (3) Tertiary injectant The term tertiary injectant has the same meaning as when used within section 193(b)(1). (f) Special rules (1) Only qualified carbon oxide captured and disposed of or used within the United States taken into account The credit under this section shall apply only with respect to qualified carbon oxide the capture and disposal, use, or utilization of which is within— (A) the United States (within the meaning of section 638(1)), or (B) a possession of the United States (within the meaning of section 638(2)). (2) Secure geological storage The Secretary, in consultation with the Administrator of the Environmental Protection Agency, the Secretary of Energy, and the Secretary of the Interior, shall establish regulations for determining adequate security measures for the geological storage of qualified carbon oxide under subsection (a) such that the qualified carbon oxide does not escape into the atmosphere. Such term shall include storage at deep saline formations, oil and gas reservoirs, and unminable coal seams under such conditions as the Secretary may determine under such regulations. (3) Credit attributable to taxpayer (A) In general Except as provided in subparagraph (B) or in any regulations