,,ii  #aah? ,,congress  #b;d ,session   
,s4 #eafg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #be1         
#bjbd,mr4 ,w>n] 7= himself & ,mrs4      
,capito7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,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 subsection 7a77#d7
 %all be appli$ z if x read z foll[s3   
7#d7 ! applicable doll> am\nt 7z det]m9$
 "u subsection 7b77#a77 p] metric ton ( 
,,co#b;e 7z def9$ 9 section             
#de,z7d77#b77 ( qualifi$ me?ane :i* is--
 7,a7 captur$ by ! taxpay] us+ me?ane   
capture equipm5t :i* is orig9ally plac$ 

9 s]vice at a qualifi$ facility on or   
aft] ! date ( ! enactm5t ( ! ,bip>tisan 
,budget ,act ( #bjah1 dur+ ! #ab-ye>    
p]iod beg9n+ on ! date ! equipm5t 0     
orig9ally plac$ 9 s]vice1 &  7,b7 7i7   
ei!r-- 7,i7 inject$ by ! taxpay] = en]gy
 use-- 7aa7 9 a pipel9e :i*-- 7,,aa7    
satisfies ! pipel9e integrity managem5t 
guidel9es "u "p #aib ( title #di1 ,code 
( ,f$]al ,regulations1 & 7,,bb7 is 9    
compliance ) in/rum5tal leak monitor+ & 
o!r prev5tive & mitigative measures "u  
section #aib4ice ( su* title1 or  7bb7 9
 a ga!r+ sy/em t fe$s a pipel9e describ$
 9 item 7aa71 or  7,,ii7 o!rwise us$ =  
produc+ heat 7= indu/rial use or to heat
 a /ructure7 or en]gy1  9 a mann] t does
 n involve m ?an de m9imis release (    
me?ane into ! atmosph]e4  1  7ii7 =     
purposes ( subsection 7d71 ! t]m        
qualifi$ facility means any m9+         
facility-- 7,i7 ! con/ruction ( :i*     
beg9s be=e ,janu>y #a1 #bjcc1  7,,ii7 = 
:i* con/ruction ( me?ane capture        
equipm5t beg9s be=e su* date1 &  7,,iii7

 :i* captures n less ?an #b1ejj metric  
tons ( me?ane dur+ ! taxable ye>1 &     
7iii7 = purposes ( subsections 7b77#b71 
7f77#a71 7f77#d71 7h71 & 7i71 su*       
subsections %all be appli$-- 7,i7 by    
sub/itut+ me?ane capture = c>bon capture
 ea* place su* t]m appe>s1 &  7,,ii7 by 
sub/itut+ qualifi$ me?ane = qualifi$    
c>bon oxide ea* place su* t]m appe>s4   
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+ activities 7includ+ und]gr\nd m9es1 
ab&on$ or clos$ m9es1 or surface m9es7  
by me?ane capture equipm5t1  7ii7 w\ld  
o!rwise be releas$ into ! atmosph]e z an
 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 ,! am5dm5t made by ?is  
section %all apply to qualifi$ me?ane   
captur$ aft] ,decemb] #ca1 #bjbc4