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 . (f) Application of section for certain carbon capture equipment (1) In general Except as provided in paragraph (2), in the case of any carbon capture equipment placed in service before the date of the enactment of the Carbon Capture Act, the credit under this section shall apply with respect to qualified carbon dioxide 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 75,000,000 metric tons of qualified carbon dioxide have been taken into account in accordance with paragraphs (1) and (2) of subsection (a) during the period beginning after October 3, 2008. (2) Special rule for certain facilities not claiming prior credit In the case of any qualified facility— (A) which captures not less than 100,000 metric tons of carbon dioxide during the taxable year, (B) which is placed in service after December 31, 2015, and (C) with respect to which no credit has been allowed under this section (as in effect on the day before the date of the enactment of such Act) by any person for any taxable year beginning prior to the date of enactment of such Act, the taxpayer may elect to treat such qualified facility as placed in service on the date of enactment of such Act. (g) 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 dioxide captured by a taxpayer during the taxable year 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