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136 STAT. 1926 PUBLIC LAW 117–169—AUG. 16, 2022 (B) in subclause (II), by striking ‘‘the dollar amount’’ and all that follows through ‘‘such period’’ and inserting ‘‘$12’’, and (2) in clause (ii)— (A) in subclause (I), by striking ‘‘$50’’ and inserting ‘‘$17’’, and (B) in subclause (II), by striking ‘‘$35’’ and inserting ‘‘$12’’. (c) DETERMINATION OF APPLICABLE DOLLAR AMOUNT.— (1) IN GENERAL.—Section 45Q(b)(1), as amended by the preceding provisions of this Act, is amended— (A) by redesignating subparagraph (B) as subpara- graph (D), and (B) by inserting after subparagraph (A) the following new subparagraphs: ‘‘(B) SPECIAL RULE FOR DIRECT AIR CAPTURE FACILI- TIES.—In the case of any qualified facility described in subsection (d)(2)(A) which is placed in service after December 31, 2022, the applicable dollar amount shall be an amount equal to the applicable dollar amount other- wise determined with respect to such qualified facility under subparagraph (A), except that such subparagraph shall be applied— ‘‘(i) by substituting ‘$36’ for ‘$17’ each place it appears, and ‘‘(ii) by substituting ‘$26’ for ‘$12’ each place it appears. ‘‘(C) APPLICABLE DOLLAR AMOUNT FOR ADDITIONAL CARBON CAPTURE EQUIPMENT.—In the case of any qualified facility which is placed in service before January 1, 2023, if any additional carbon capture equipment is installed at such facility and such equipment is placed in service after December 31, 2022, the applicable dollar amount shall be an amount equal to the applicable dollar amount otherwise determined under this paragraph, except that subparagraph (B) shall be applied— ‘‘(i) by substituting ‘before January 1, 2023’ for ‘after December 31, 2022’, and ‘‘(ii) by substituting ‘the additional carbon capture equipment installed at such qualified facility’ for ‘such qualified facility’.’’. (2) CONFORMING AMENDMENTS.— (A) Section 45Q(b)(1)(A) is amended by striking ‘‘The applicable dollar amount’’ and inserting ‘‘Except as pro- vided in subparagraph (B) or (C), the applicable dollar amount’’. (B) Section 45Q(b)(1)(D), as redesignated by paragraph (1)(A), is amended by striking ‘‘subparagraph (A)’’ and inserting ‘‘subparagraph (A), (B), or (C)’’. (d) WAGE AND APPRENTICESHIP REQUIREMENTS.—Section 45Q is amended by redesignating subsection (h) as subsection (i) and inserting after subsection (g) following new subsection: ‘‘(h) INCREASED CREDIT AMOUNT FOR QUALIFIED FACILITIES AND CARBON CAPTURE EQUIPMENT.— ‘‘(1) IN GENERAL.—In the case of any qualified facility or any carbon capture equipment which satisfy the requirements of paragraph (2), the amount of the credit determined under 26 USC 45Q. Effective dates. VerDate Sep 11 2014 13:57 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00110 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw