,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #cihb  ,,in ,,the ,,house ,,of  
,,representatives  ,june #i1 #bjbc,mrs4 
,miller of ,west ,virginia 7for herself1
 ,ms4 ,sewell1 ,mr4 ,reschenthaler1 and 
,mr4 ,deluzio7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend section #de,q of the  
,internal ,revenue ,code of #aihf to    
establish the mine methane capture      
incentive credit4  #a4 ,short title     
,this ,act may be cited as the ,methane 
,reduction and ,economic ,growth ,act4  
#b4 ,mine methane capture incentive     
credit  7a7 ,in general ,section        
#de,q7f7 of the ,internal ,revenue ,code
 of #aihf is amended by adding at the   
end the following new paragraph3  7#aj7 
,methane capture  7,a7 ,in general ,in  
the case of qualified methane-- 7i7     
paragraph 7#d7 of subsection 7a7 shall  
be applied-- 7,i7 by substituting per   
metric ton of ,,co#b;e 7as defined in   
section #de,z7d77#b77 of qualified      

methane for per metric ton of qualified 
carbon oxide1  7,,ii7 by substituting   
methane capture equipment for carbon    
capture equipment1 and  7,,iii7 in      
subparagraph 7,b77i71 by substituting   
either-- 7,i7 injected by the taxpayer  
for energy use-- 7aa7 in a pipeline     
which satisfies the pipeline integrity  
management guidelines of section #aib of
 title #di1 ,code of ,federal           
,regulations1 and is in compliance with 
instrumental leak monitoring and other  
preventive and mitigative measures under
 section #aib4ice of title #di1 ,code of
 ,federal ,regulations1 or  7bb7 in a   
gathering system that feeds a pipeline  
described in item 7aa71 or  7,,ii7      
otherwise used for producing heat or    
energy1 in a manner that does not       
involve more than de-minimis release of 
methane into the atmosphere for  used by
 the taxpayer as a tertiary injectant in
 a qualified enhanced oil or natural gas
 recovery project and disposed of by the
 taxpayer in secure geological storage 1

  7ii7 the term qualified facility shall
 mean any mining facility1 the          
construction of which begins before     
,january #a1 #bjcc1 and where the       
construction of methane capture         
equipment begins before such date1 and  
which captures not less than #b1ejj     
metric tons of methane during the       
taxable year1 and  7iii7 this section   
shall be applied by substituting methane
 capture for carbon capture and         
qualified methane for qualified carbon  
oxide oxide' in subsections             
7b77#b77;,b71 7f77#a77;,f77#d71 7h71    
7i71 and otherwise as determined by the 
,secretary4  7,b7 ,qualified methane    
defined ,for purposes of this paragraph1
 the term qualified methane means any   
methane which-- 7i7 is captured from    
mining activities1 including underground
 mines1 abandoned or closed mines1 or   
surface mines1 by methane capture       
equipment1  7ii7 would otherwise be     
released into the atmosphere as         
industrial emission of greenhouse gas or

 lead to such release1 and  7iii7 is    
measured at the source of capture and   
verified at the point of injection or   
utilization4  4  7b7 ,effective date    
,the amendments made by this section    
shall apply to qualified methane        
captured after ,december #ca1 #bjbb4