,,ii  #aahth ,,congress  #b;d ,session  
,s4 #eafg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #be1
 #bjbd,mr4 ,warner 7for himself and     
,mrs4 ,capito7 introduced the following 
bill2 which was read twice and referred 
to the ,committee on ,finance  ,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     
subsection 7a77#d7 shall be applied as  
if it read as follows3  7#d7 the        
applicable dollar amount 7as determined 
under subsection 7b77#a77 per metric ton
 of ,,co#b;e 7as defined in section     

#de,z7d77#b77 of qualified methane which
 is-- 7,a7 captured by the taxpayer     
using methane capture equipment which is
 originally placed in service at a      
qualified facility on or after the date 
of the enactment of the ,bipartisan     
,budget ,act of #bjah1 during the       
#ab-year period beginning on the date   
the equipment was originally placed in  
service1 and  7,b7 7i7 either-- 7,i7    
injected by the taxpayer for energy     
use-- 7aa7 in a pipeline which-- 7,,aa7 
satisfies the pipeline integrity        
management guidelines under part #aib of
 title #di1 ,code of ,federal           
,regulations1 and 7,,bb7 is in          
compliance with instrumental leak       
monitoring and other preventive and     
mitigative measures under section       
#aib4ice of such title1 or  7bb7 in a   
gathering system that feeds a pipeline  
described in item 7aa71 or  7,,ii7      
otherwise used for producing heat 7for  
industrial use or to heat a structure7  
or energy1  in a manner that does not   

involve more than de minimis release of 
methane into the atmosphere4  1  7ii7   
for purposes of subsection 7d71 the term
 qualified facility means any mining    
facility-- 7,i7 the construction of     
which begins before ,january #a1 #bjcc1 
7,,ii7 for which construction of methane
 capture equipment begins before such   
date1 and  7,,iii7 which captures not   
less than #b1ejj metric tons of methane 
during the taxable year1 and  7iii7 for 
purposes of subsections 7b77#b71        
7f77#a71 7f77#d71 7h71 and 7i71 such    
subsections shall be applied-- 7,i7 by  
substituting methane capture for carbon 
capture each place such term appears1   
and  7,,ii7 by substituting qualified   
methane for qualified carbon oxide each 
place such term appears4  7,b7          
,qualified methane defined ,for purposes
 of this paragraph1 the term qualified  
methane means any methane which-- 7i7 is
 captured from mining activities        
7including underground mines1 abandoned 
or closed mines1 or surface mines7 by   

methane capture equipment1  7ii7 would  
otherwise be released into the          
atmosphere as an 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 amendment made by  
this section shall apply to qualified   
methane captured after ,december #ca1   
#bjbc4