; qualified facility For purposes of this paragraph— (i) Qualified carbon dioxide (I) In general The term qualified carbon dioxide means carbon dioxide captured from an industrial source which— (aa) would otherwise be released into the atmosphere as industrial emission of greenhouse gas, and (bb) is measured at the source of capture and verified at the point of disposal, injection, or utilization. (II) Recycled carbon dioxide The term qualified carbon dioxide includes the initial deposit of captured carbon dioxide used as a tertiary injectant. Such term does not include carbon dioxide that is recaptured, recycled, and re-injected as part of the enhanced oil and natural gas recovery process. (ii) Qualified facility The term qualified facility means any industrial facility— (I) which is owned by the taxpayer, and (II) at which carbon capture equipment is placed in service. (2) Manufacture of certain goods In the case of a person who uses any coal, petroleum product, or natural gas for which a fee has been imposed under subsection (a)(1) as an input for a manufactured good that encapsulates carbon dioxide in a manner such that it does not result in the direct emission of carbon dioxide in the manufacturing or subsequent use of such good, a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such section in an amount that is equal to the product of— (A) an amount equal to the applicable amount under subsection (b) for the calendar year in which such product was used, and (B) the total tons of carbon dioxide that would have otherwise been emitted through the combustion of such product. (3) Exports In the case of a person who exports any coal, petroleum product, or natural gas from the United States for which a fee has been imposed under subsection (a)(1), a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such section in an amount that is equal to the fee previously imposed under such subsection with