; and (K) any other animal raised for human consumption or the production of dairy products, as determined by the Secretary. (3) Covered facility The term covered facility means a facility of a covered land or livestock corporation (as defined in section 5) that engages in animal raising, transport, slaughter, and processing. 8. Tax provisions relating to climate transition costs (a) Qualified capital climate transition costs Section 162 of the Internal Revenue Code of 1986 is amended by redesignating subsection (s) as subsection (t) and by inserting after subsection (r) the following new subsection: (s) Qualified capital climate transition costs (1) In general In the case of a retail electric supplier, vehicle manufacturer, or covered land or livestock corporation, the amount of any deduction allowed under subsection (a) with respect to qualified capital climate transitions costs (determined without regard to this subsection) shall be doubled. (2) Qualified capital climate transition costs For purposes of this subsection, the term qualified capital climate transition costs means costs directly related to a transition to renewable energy sources, electric vehicle manufacturing, or regenerative agriculture, as such terms are defined by the Secretary. (3) Definitions For purposes of this section— (A) Covered land or livestock corporation The term covered land or livestock corporation has the meaning given such term in section 5(f)(1) of the Earth Act to Stop Climate Pollution by 2030 . (B) Retail electric supplier The term retail electric supplier has the meaning given such term in section 3(c)(4) of the Earth Act to Stop Climate Pollution by 2030. (C) Vehicle manufacturer The term vehicle manufacturer has the meaning given such term in section 220(f)(2) of the Clean Air Act. . (b) Qualified capital climate transition property Section 179 of the Internal Revenue Code of 1986 is amended— (1) in subsection (b)(1), by striking The aggregate cost and inserting Except as provided in subsection (f), the aggregate cost ,