(5) Credit attributable to taxpayer (A) In general Except as provided subparagraph (B) or in any regulations prescribed by the Secretary, any credit under this section shall be attributable to— (i) in the case of qualified carbon dioxide captured using carbon capture equipment which is originally placed in service at a qualified facility before the date of the enactment of the Carbon Capture Act, the person that captures and physically or contractually ensures the disposal, utilization, or use as a tertiary injectant of such qualified carbon dioxide, and (ii) in the case of qualified carbon dioxide captured using carbon capture equipment which is originally placed in service at a qualified facility on or after the date of the enactment of the Carbon Capture Act, or with regard to which an election has been made under subsection (f)(2), the person that owns the carbon capture equipment and physically or contractually ensures the capture and disposal, utilization, or use as a tertiary injectant of such qualified carbon dioxide. (B) Election If the person described in subparagraph (A) makes an election under this subparagraph at such time and in such manner as the Secretary may prescribe by regulations, the credit under this section— (i) shall be allowable to the person that disposes of the qualified carbon dioxide, utilizes the qualified carbon dioxide, or uses the qualified carbon dioxide as a tertiary injectant, and (ii) shall not be allowable to the person described in subparagraph (A). (6) Recapture The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any qualified carbon dioxide which ceases to be captured, disposed of, or used as a tertiary injectant in a manner consistent with the requirements of this section. (7) Utilization of qualified carbon dioxide (A) In general For purposes of this section, utilization of qualified carbon dioxide means— (i) the chemical conversion of such qualified carbon dioxide to a material or