; and (3) for first-of-a-kind projects, cover the cost of the guarantee with appropriated funds rather than requiring the borrower to pay some or all of the cost of the guarantee under section 1702(b). . 133. Private activity bonds for carbon dioxide capture facilities (a) In general Section 142(a) of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting , or , and by adding at the end the following new paragraph: (16) qualified carbon dioxide capture facilities. . (b) Qualified carbon dioxide capture facility Section 142 of such Code is amended by adding at the end the following new subsection: (n) Qualified carbon dioxide capture facility (1) In general For purposes of subsection (a)(16), the term qualified carbon dioxide capture facility means the eligible components of an industrial carbon dioxide facility. (2) Definitions For purposes of this subsection— (A) Eligible component The term eligible component means, with respect to any industrial carbon dioxide facility, any component installed in such facility that— (i) satisfies the requirements under paragraph (3), and (ii) (I) is used for the purpose of capture, treatment and purification, compression, transportation, or on-site storage of carbon dioxide produced by such facility, or (II) is integral or functionally related and subordinate to a process described in section 48B(c)(2) (determined by substituting carbon dioxide for carbon monoxide ). (B) Industrial carbon dioxide facility (i) In general The term industrial carbon dioxide facility means a facility that emits carbon dioxide (including from any fugitive emissions source) that is created as a result of any of the following processes: (I) Fuel combustion for electricity generation or other purposes. (II) Gasification for electricity generation or other purposes. (III) Bioindustrial. (IV) Fermentation. (V) Any manufacturing industry described in section 48B(c)(7). (ii) Exceptions Such term shall not