,,ii  #aaith ,,congress  #ast ,session  
,s4 #bcjd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #af1     
#bjbe,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 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 by      
applying the following in lieu of       
subparagraph 7,b7 thereof3  7i7 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 subclause 7,i71 or  7,,ii7 
otherwise used for producing heat 7for  
industrial use or to heat a structure7  
or other energy1 in a manner that does  
not involve more than de-minimis release
 of methane into the atmosphere4  1     
7ii7 the term qualified facility shall  
mean any individual source of qualified 
methane such as borehole1 well1 or vent 

shaft constructed at a mining facility--
 7,i7 the construction of which begins  
before ,january #a1 #bjcf1  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 ,,co#b;e methane  
during the taxable year1  7iii7         
subsection 7b77#b77;,a77ii7 shall be    
applied by substituting the greatest    
amount of methane captured at such      
facility in any year ending prior to for
 the total amount of the carbon dioxide 
capture capacity of the carbon capture  
equipment in service at such facility on
 the day before1 and  7iv7 this section 
shall be applied by substituting methane
 capture for carbon capture and         
qualified methane for qualified carbon  
oxide in subsection 7b77#b71 7f77#a71   
7h71 and 7i77#a74  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  7,c7 ,methane
 capture equipment defined ,for purposes
 of this paragraph1 the term methane    
capture equipment means equipment built 
to connect a qualified facility to-- 7i7
 a preexisting or new pipeline system1  
or  7ii7 to energy generation equipment1
 to capture qualified methane from such 
source4  4  7b7 ,effective date ,the    
amendments made by this section shall   
apply to qualified methane captured     
after ,december #ca1 #bjbd4