,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #ahha  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #e1 #bjbe,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 by apply+ ! foll[+ 
9 lieu ( subp>agraph 7,b7 !re(3  7,b7   
ei!r-- 7i7 inject$ by ! taxpay] = en]gy 
use-- 7,i7 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  7,,ii7 9 a ga!r+ sy/em
 t fe$s a pipel9e describ$ 9 subclause  
7,i71 or  7ii7 o!rwise us$ = produc+    
heat 7= indu/rial use or to heat a      
/ructure7 or o!r en]gy1 9 a mann] t does
 n involve m ?an de-m9imis release (    
me?ane into ! atmosph]e' = #8us$ 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  1  7ii7 !
 t]m qualifi$ facility %all mean any    
individual s\rce ( qualifi$ me?ane su* z
 borehole1 well1 or v5t %aft con/ruct$  
at a m9+ facility-- 7,i7 ! con/ruction (

 :i* beg9s be=e ,janu>y #a1 #bjcf1      
7,,ii7 = :i* con/ruction ( me?ane       
capture equipm5t beg9s be=e su* date1 & 
7,,iii7 :i* captures n less ?an #b1ejj  
metric tons ( ,,co#b;e 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 9 subsections      
7b77#b71 7f77#a71 7f77#d71 7h71 &       
7i77#a74  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  7,c7 ,me?ane capture      
equipm5t def9$ ,= purposes ( ?is        
p>agraph1 ! t]m #8me?ane capture        
equipm5t' means equipm5t built to       

connect a qualifi$ facility to-- 7i7 a  
preexi/+ or new pipel9e sy/em1 or  7ii7 
to en]gy g5]ation equipm5t1 to capture  
qualifi$ me?ane f su* s\rce4  4  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to qualifi$ me?ane   
captur$ aft] ,decemb] #ca1 #bjbd4