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 qualified blend means a blend of qualified hydrogen or qualified ammonia with fossil fuel in which the fossil fuel provides no more than 30 percent of the heating value input. (4) Qualified facility The term qualified facility means an electricity generation plant that— (A) is equipped with carbon capture equipment, the construction of which commenced before January 1, 2033, (B) captures carbon oxide using carbon capture equipment, (C) stores captured carbon oxide in secure geological storage or uses captured carbon oxide as a tertiary injectant in a qualified enhanced oil or natural gas recovery project, and (D) has not been the basis for a credit received under section 45Q. (5) Qualified hydrogen The term qualified hydrogen means hydrogen fuel produced with less than 17.5 pounds of carbon dioxide emissions per million Btu of gross fuel heating value. . (b) Part of general business credit Section 38(B) of such Code is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the carbon capture production credit under section 45U(a). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45U. Electricity produced using carbon capture utilization and storage technology. . (d) Effective date The amendments made by this section shall apply with respect to electricity sold and produced after the date of the enactment of this Act. 136. Elective payment of credit (a) Subchapter B of chapter 65 of the Internal Revenue Code is amended by adding at the end the following new section: 6431. Elective payment of credits relating to carbon