,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #fadf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #g1 #bjba    
,mr4 ,burgess introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to e/abli% bus9ess
 tax cr$its = produc+ electricity f /r&$
 natural gas & = c]ta9 infra/ructure    
relat+ to /r&$ gas4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,/r&$ ,gas    
,recov]y & ,utilization ,act ( #bjba4   
#b4 ,e/abli%m5t ( cr$its = /r&$ gas     
extraction  7a7 ,/r&$ gas infra/ructure 
cr$it ,subp>t ,e ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by add+ at ! end !      
foll[+ new section3  #dh;,e4 ,/r&$ gas  
infra/ructure cr$it  7a7 ,am\nt ( cr$it 
,= ! purposes ( section #df1 ! /r&$ gas 
infra/ructure cr$it det]m9$ "u ?is      
section = any taxable ye> is an am\nt   
equal to #cj p]c5t ( ! basis ( any      
qualifi$ infra/ructure plac$ 9 s]vice by
 ! taxpay] dur+ su* taxable ye>4  7b7   

,qualifi$ infra/ructure ,= ! purposes ( 
?is section3  7#a7 ,qualifi$            
infra/ructure ,! t]m qualifi$           
infra/ructure means-- 7,a7 a gas        
pipel9e1  7,b7 a gas compressor /ation1 
7,c7 a conta9] us$ = gas /orage1 or     
7,d7 equipm5t to /ore gas und]gr\nd4    
7#b7 ,gas ,! t]m gas means any gas us$ 9
 a process relat+ to natural gas        
extraction1 includ+ natural gas &       
biproducts ( natural gas4  7c7          
,application ( section ,?is section %all
 apply to qualifi$ infra/ructure plac$ 9
 s]vice dur+ a taxable ye> beg9n+ aft]  
,decemb] #ca1 #bjba1 & be=e ,janu>y #a1 
#bjbh4  4  7b7 ,con=m+ am5dm5t ,section 
#df is am5d$ by /rik+ & at ! end (      
p>agraph 7#e71 by /rik+ ! p]iod at ! end
 ( p>agraph 7#f7 & ins]t+ 1 &1 & by add+
 at ! end ! foll[+ new p>agraph3  7#g7 !
 /r&$ gas infra/ructure cr$it4  4  7c7  
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,e ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to section #dh;,c !  

foll[+ new item3  ,sec4 #dh;,e4 ,/r&$   
gas infra/ructure cr$it4  4  7d7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to qualifi$          
infra/ructure plac$ 9 s]vice dur+ a     
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjba4