into the atmosphere as industrial emission of greenhouse gas or lead to such release, and (iii) is measured at the source of capture and verified at the point of disposal, injection, or utilization, or (C) in the case of a direct air capture facility, any carbon dioxide which— (i) is captured directly from the ambient air, and (ii) is measured at the source of capture and verified at the point of disposal, injection, or utilization. (2) Recycled carbon oxide The term qualified carbon oxide includes the initial deposit of captured carbon oxide used as a tertiary injectant. Such term does not include carbon oxide that is recaptured, recycled, and re-injected as part of the enhanced oil and natural gas recovery process. (d) Qualified facility For purposes of this section, the term qualified facility means any industrial facility or direct air capture facility— (1) the construction of which begins before January 1, 2024, and— (A) construction of carbon capture equipment begins before such date, or (B) the original planning and design for such facility includes installation of carbon capture equipment, and (2) which captures— (A) in the case of a facility which emits not more than 500,000 metric tons of carbon oxide into the atmosphere during the taxable year, not less than 25,000 metric tons of qualified carbon oxide during the taxable year which is utilized in a manner described in subsection (f)(5), (B) in the case of an electricity generating facility which is not described in subparagraph (A), not less than 500,000 metric tons of qualified carbon oxide during the taxable year, or (C) in the case of a direct air capture facility or any facility not described in subparagraph (A) or (B), not less than 100,000 metric tons of qualified carbon oxide during the taxable 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