,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cihb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #i1 #bjbc,mrs4  
,mill] ( ,we/ ,virg9ia 7= h]self1 ,ms4  
,sewell1 ,mr4 ,res*5?al]1 & ,mr4        
,deluzio7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d section     
#de,q ( ! ,int]nal ,rev5ue ,code ( #aihf
 to e/abli% ! m9e me?ane capture        
inc5tive cr$it4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,me?ane ,r$uction &
 ,economic ,gr[? ,act4  #b4 ,m9e me?ane 
capture inc5tive cr$it  7a7 ,9 g5]al    
,section #de,q7f7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#aj7 ,me?ane   
capture  7,a7 ,9 g5]al ,9 ! case (      
qualifi$ me?ane-- 7i7 p>agraph 7#d7 (   
subsection 7a7 %all be appli$-- 7,i7 by 
sub/itut+ p] metric ton ( ,,co#b;e 7z   
def9$ 9 section #de,z7d77#b77 ( qualifi$
 me?ane = p] metric ton ( qualifi$ c>bon
 oxide1  7,,ii7 by sub/itut+ me?ane     
capture equipm5t = c>bon capture        

equipm5t1 &  7,,iii7 9 subp>agraph      
7,b77i71 by sub/itut+ ei!r-- 7,i7       
inject$ by ! taxpay] = en]gy use-- 7aa7 
9 a pipel9e :i* satisfies ! pipel9e     
integrity managem5t guidel9es ( section 
#aib ( title #di1 ,code ( ,f$]al        
,regulations1 & is 9 compliance )       
in/rum5tal leak monitor+ & o!r prev5tive
 & mitigative measures "u section       
#aib4ice ( title #di1 ,code ( ,f$]al    
,regulations1 or  7bb7 9 a ga!r+ sy/em t
 fe$s a pipel9e describ$ 9 item 7aa71 or
  7,,ii7 o!rwise us$ = produc+ heat or  
en]gy1 9 a mann] t does n involve m ?an 
de-m9imis release ( me?ane into !       
atmosph]e =  us$ by ! taxpay] z a t]ti>y
 injectant 9 a qualifi$ enhanc$ oil or  
natural gas recov]y project & dispos$ ( 
by ! taxpay] 9 secure geological /orage 
1  7ii7 ! t]m qualifi$ facility %all    
mean any m9+ facility1 ! con/ruction (  
:i* beg9s be=e ,janu>y #a1 #bjcc1 & :]e 
! con/ruction ( me?ane capture equipm5t 
beg9s be=e su* date1 & :i* captures n   
less ?an #b1ejj metric tons ( me?ane    

dur+ ! taxable ye>1 &  7iii7 ?is section
 %all be appli$ by sub/itut+ me?ane     
capture = c>bon capture & qualifi$      
me?ane = qualifi$ c>bon oxide oxide' 9  
subsections 7b77#b77;,b71               
7f77#a77;,f77#d71 7h71 7i71 & o!rwise z 
det]m9$ by ! ,secret>y4  7,b7 ,qualifi$ 
me?ane def9$ ,= purposes ( ?is p>agraph1
 ! t]m qualifi$ me?ane means any me?ane 
:i*-- 7i7 is captur$ f m9+ activities1  
includ+ und]gr\nd m9es1 ab&on$ or clos$ 
m9es1 or surface m9es1 by me?ane capture
 equipm5t1  7ii7 w\ld o!rwise be releas$
 into ! atmosph]e z indu/rial emission (
 gre5h\se gas or lead to su* release1 & 
7iii7 is measur$ at ! s\rce ( capture & 
v]ifi$ at ! po9t ( injection or         
utilization4  4  7b7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to qualifi$ me?ane captur$ aft] ,decemb]
 #ca1 #bjbb4