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 30 grams of CO 2 e per KWh (or, in the case of a greenhouse gas emissions rate which is less than 15 grams of CO 2 e per KWh, by rounding such rate to zero). (C) Publishing safe harbor emissions rates The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall publish a table that sets forth the safe-harbor greenhouse gas emissions rates for similar types or categories of qualified facilities. (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 electricity shall not include any qualified carbon dioxide (as defined in section 48D(c)(3)(A)) that is captured by the taxpayer and— (A) pursuant to any regulations established under paragraph (2) of section 45Q(f), disposed of by the taxpayer in secure geological storage, or (B) utilized by the taxpayer in a manner described in paragraph (5) of such section. (c) Qualified carbon capture and sequestration amount (1) In general For purposes of subsection (a)(1)(B), the qualified carbon capture and sequestration amount for any taxable year shall be an amount equal to the product of— (A) the applicable credit rate (as determined under subsection (a)(2), determined without regard to subparagraph (A)(ii) thereof), multiplied by (B) an amount equal to the product of— (i) the kilowatt hours of electricity produced and sold, consumed, or stored (as determined under clause (ii) of subsection (a)(1)(A)) for such taxable year by any facility placed in service before January 1, 2021, multiplied by (ii) an amount equal to the quotient of— (I) the metric tons of qualified carbon dioxide captured by the taxpayer during such taxable year using qualified carbon capture and sequestration equipment installed at such