service during a calendar year described in paragraph (2) shall be equal to the product of— (A) the amount of the credit determined under subsection (a) without regard to this subsection, multiplied by (B) the phase-out percentage under paragraph (2). (2) Phase-out percentage The phase-out percentage under this paragraph is equal to— (A) for a facility or property placed in service during the first calendar year following the calendar year in which the determination described in paragraph (1) is made, 75 percent, (B) for a facility or property placed in service during the second calendar year following such determination year, 50 percent, (C) for a facility or property placed in service during the third calendar year following such determination year, 25 percent, and (D) for a facility or property placed in service during any calendar year subsequent to the year described in subparagraph (C), 0 percent. (h) Definitions In this section: (1) CO 2 e per KWh The term CO 2 e per KWh has the same meaning given such term under section 45S(e)(1). (2) Greenhouse gas The term greenhouse gas has the same meaning given such term under section 45S(e)(2). (i) Recapture of credit For purposes of section 50, if the Administrator of the Environmental Protection Agency determines that— (1) the greenhouse gas emissions rate for a qualified facility is significantly higher than the anticipated greenhouse gas emissions rate claimed by the taxpayer for purposes of the clean energy investment credit under this section, or (2) with respect to any qualified carbon capture and sequestration equipment installed in a facility, the carbon dioxide emissions from such facility cease to be captured or disposed of in a manner consistent with the requirements of subsection (c), the facility or equipment shall cease to be investment credit property in the taxable year in which the determination is made. (j) Final guidance Not later than January 1, 2018, the Secretary, in consultation with the Administrator of the Environmental Protection Agency,