under section 45Q(f)(2)), (B) used as a tertiary injectant (as defined in section 45Q(e)(3)) in a qualified enhanced oil or natural gas recovery project (as defined in section 45Q(e)(2)) and placed into secure geological storage (as so determined), or (C) utilized in a manner described in section 45Q(f)(5). . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act, in taxable years ending after such date.