in clause (ii), the applicable credit rate is 1.5 cents. (ii) Reduction of credit based on greenhouse gas emission rate The applicable credit rate shall be reduced (but not below zero) by an amount which bears the same ratio to the amount in effect under clause (i) as the greenhouse gas emissions rate for the qualified facility bears to 325 grams of CO 2 e per KWh. (B) Rounding If any amount determined under subparagraph (A)(ii) is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent. (b) Greenhouse gas emissions rate (1) In general For purposes of this section, the term greenhouse gas emissions rate means the amount of greenhouse gases emitted into the atmosphere by a qualified facility in the production of electricity, expressed as grams of CO 2 e per KWh. (2) Non-fossil fuel combustion and gasification In the case of a qualified facility which produces electricity through combustion or gasification of a non-fossil fuel, the greenhouse gas emissions rate for such facility shall be equal to the net rate of greenhouse gases emitted into the atmosphere by such facility in the production of electricity, expressed as grams of CO 2 e per KWh. (3) Establishment of safe harbor for qualified facilities (A) In general The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall establish safe-harbor greenhouse gas emissions rates for types or categories of qualified facilities, which a taxpayer may elect to use for purposes of this section. (B) Rounding In establishing the safe-harbor greenhouse gas emissions rates for qualified facilities, the Secretary may round such rates to the nearest multiple of 32.5 grams of CO 2 e per KWh (or, in the case of a greenhouse gas emissions rate which is less than 16.25 grams of CO 2 e per KWh, by rounding such rate to zero). (4) Carbon capture and sequestration equipment For purposes of this subsection, the amount of greenhouse gases emitted into the atmosphere by a qualified facility in the production of