(as defined in section 45T(d), determined without regard to paragraph (2) thereof) which is a tier 1 facility (as defined in section 45T(e)(1)), or (B) property which is placed in service at and used in connection with an existing electric generating facility which is a point source of air pollutants and which, with respect to such facility— (i) contains equipment which can separate and sequester— (I) not less than 60 percent of such facility’s maximum hourly carbon oxide emission rate, and (II) not less than 100,000 metric tons of qualified carbon oxide (as defined in section 45Q(c)) annually, and (ii) places such carbon oxide in secure geological storage (as determined under section 45Q(f)(2)). (2) Denial of double benefit Such term shall not include— (A) any property which, (B) property any portion of which, or (C) property placed in service at and used in connection with a facility which, has been treated as a qualified facility for purposes of section 45(d), as an advanced nuclear power facility for purposes of section 45J, as a qualified facility for purposes of section 45Q, as a qualified production facility for purposes of section 45T, as energy property for purposes of section 48, or as a qualified investment for purposes of section 48A, 48B, or 48C, for any taxable year. (3) Point source For purposes of paragraph (1)(B), the term point source means a megawatt-scale, stationary and non-mobile, identifiable source of emissions that releases pollutants into the atmosphere. (d) First of its kind technology (1) In general In the case of any qualified emerging energy property which is the first of its kind, subsection (a) shall be applied by substituting 40 for 30 . (2) First of its kind Property shall be treated as the first of its kind if such property is 1 of the first 3 original demonstrations in the United States of a megawatt-scale electric power generation facility which generates revenue from sales of electric power to an unrelated person (within the meaning of section 45(e)(4)). (3) Determination