of subsection (a)(1)(A), the qualified investment with respect to any qualified facility for any taxable year is the basis of any qualified property placed in service by the taxpayer during such taxable year which is part of a qualified facility. (2) Qualified property The term qualified property means property— (A) which is— (i) tangible personal property, or (ii) other tangible property (not including a building or its structural components), but only if such property is used as an integral part of the qualified facility, (B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, (C) which is constructed, reconstructed, erected, or acquired by the taxpayer, and (D) the original use of which commences with the taxpayer. (3) Qualified facility (A) In general For purposes of this section, the term qualified facility has the same meaning given such term under section 45T(f)(3) (without regard to subparagraphs (B) and (D) thereof). (B) Microgrids For purposes of this section, the term qualified facility shall include any microgrid (as defined in subsection (a)(2)(C)(iv)). (C) Exclusion The term qualified facility shall not include any facility for which a renewable electricity production credit under section 45, an advanced nuclear power facility production credit under section 45J, or an energy credit determined under section 48 is allowed under section 38 for the taxable year or any prior taxable year. (4) Coordination with rehabilitation credit The qualified investment with respect to any qualified facility for any taxable year shall not include that portion of the basis of any property which is attributable to qualified rehabilitation expenditures (as defined in section 47(c)(2)). (c) Qualified investment with respect to qualified carbon capture and sequestration equipment (1) In general For purposes of subsection (a)(1)(B)(i), the qualified investment with respect to qualified carbon capture and sequestration equipment for any taxable year is the basis of any qualified