to any qualified facility to an eligible project partner for a specified period, then, the eligible project partner specified in such election (and not the person described in subparagraph (A)) shall be treated for purposes of this title with respect to such credit (or such portion thereof) as the person described in clause (i) or (ii) of such subparagraph, as applicable, to which such credit (or portion thereof) relates. (ii) Deduction for payments in connection with transfer There shall be allowed as a deduction under part VI of subchapter B an amount equal to the amount paid by a taxpayer as consideration for a transfer described in clause (i). (iii) Eligible project partner For purposes of this subparagraph, the term eligible project partner means, with respect to any qualified facility, any person who— (I) has an ownership interest in such qualified facility or any carbon capture equipment which is placed in service at such qualified facility, (II) provided equipment for or services in the construction of such qualified facility or any carbon capture equipment which is placed in service at such qualified facility, (III) provides fuel or feedstock for the operation of such qualified facility, (IV) provides transportation, transmission, or distribution services for such qualified facility, (V) purchases, pursuant to a contract, the industrial output of such qualified facility or the commercial products produced by utilization of qualified carbon oxide captured at such qualified facility, (VI) disposes of the qualified carbon oxide, utilizes the qualified carbon oxide, or uses the qualified carbon oxide as a tertiary injectant, or (VII) provides financing for such qualified facility or any carbon capture equipment which is placed in service at such qualified facility. For purposes of subclause (VII), any amount paid as consideration for a transfer described in clause (i) shall not be treated as financing of a qualified facility. (iv) Taxable year in which credit taken into account In the case of any credit (or