and storage technology (a) General rule For purposes of section 38, the carbon capture production credit for any taxable year is an amount equal to— (1) in the case of a qualified facility using fossil fuels, the product of— (A) the megawatt hours of electricity— (i) produced by the taxpayer at a qualified facility during the 20-year period beginning on the date the facility was originally placed in service, and (ii) sold by the taxpayer to an unrelated person during the taxable year, multiplied by (B) (i) $30 per megawatt hour in the case of a qualified facility storing carbon in secure geological storage, or (ii) $24 per megawatt hour in the case of a qualified facility using captured carbon oxide as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, multiplied by (C) the discount factor, (2) in the case of electricity generation facilities using exclusively qualified hydrogen, qualified ammonia, or qualified blends, the product of— (A) the megawatt hours of electricity— (i) produced by the taxpayer at a qualified facility during the 20-year period beginning on the date the facility was originally placed in service, and (ii) sold by the taxpayer to an unrelated person during the taxable year, multiplied by (B) $100 per megawatt hour. (b) Definitions For purposes of this section: (1) Discount factor The term discount factor means an amount equal to 90 divided by the annual carbon dioxide emissions rate expressed in pounds per megawatt-hour for a qualified facility, except that— (A) if the annual carbon dioxide emissions rate for a qualified facility is less than 90 pounds per megawatt-hour, the discount factor is equal to 1, and (B) if the annual carbon dioxide emissions rate for a qualified facility is greater 180 pounds per megawatt-hour, the discount factor is equal to 0. (2) Qualified ammonia The term qualified ammonia means ammonia fuel produced with less than 17.5 pounds of carbon dioxide emissions per million Btu of gross fuel heating value. (3) Qualified blend The term