Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1881 Compare Versions

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Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1881
5	5	To amend section 45Q of the Internal Revenue Code of 1986 to establish
6	6	the mine methane capture incentive credit.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	MARCH5, 2025
9	9	Mrs. M
10	10	ILLERof West Virginia (for herself, Ms. SEWELL, Mr.
11	11	R
12	12	ESCHENTHALER, and Mr. DELUZIO) introduced the following bill; which
13	13	was referred to the Committee on Ways and Means
14	14	A BILL
15	15	To amend section 45Q of the Internal Revenue Code of
16	16	1986 to establish the mine methane capture incentive credit.
17	17	Be it enacted by the Senate and House of Representa-1
18	18	tives of the United States of America in Congress assembled, 2
19	19	SECTION 1. SHORT TITLE. 3
20	20	This Act may be cited as the ‘‘Methane Reduction 4
21	21	and Economic Growth Act’’. 5
22	22	SEC. 2. MINE METHANE CAPTURE INCENTIVE CREDIT. 6
23	23	(a) I
24	24	NGENERAL.—Section 45Q(f) of the Internal 7
25	25	Revenue Code of 1986 is amended by adding at the end 8
26	26	the following new paragraph: 9
27	27	‘‘(10) M
28	28	ETHANE CAPTURE.— 10
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31	31	•HR 1881 IH
32	32	‘‘(A) IN GENERAL.—In the case of quali-1
33	33	fied methane— 2
34	34	‘‘(i) paragraph (4) of subsection (a) 3
35	35	shall be applied— 4
36	36	‘‘(I) by substituting ‘per metric 5
37	37	ton of CO2e (as defined in section 6
38	38	45Z(d)(2)) of qualified methane’ for 7
39	39	‘per metric ton of qualified carbon 8
40	40	oxide’, 9
41	41	‘‘(II) by substituting ‘methane 10
42	42	capture equipment’ for ‘carbon cap-11
43	43	ture equipment’, and 12
44	44	‘‘(III) by applying the following 13
45	45	in lieu of subparagraph (B) thereof: 14
46	46	‘‘‘(B) either— 15
47	47	‘‘‘(i) injected by the taxpayer for en-16
48	48	ergy use— 17
49	49	‘‘‘(I) in a pipeline which satisfies 18
50	50	the pipeline integrity management 19
51	51	guidelines of section 192 of title 49, 20
52	52	Code of Federal Regulations, and is in 21
53	53	compliance with instrumental leak 22
54	54	monitoring and other preventive and 23
55	55	mitigative measures under section 24
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58	58	•HR 1881 IH
59	59	192.935 of title 49, Code of Federal 1
60	60	Regulations, or 2
61	61	‘‘‘(II) in a gathering system that 3
62	62	feeds a pipeline described in subclause 4
63	63	(I), or 5
64	64	‘‘‘(ii) otherwise used for producing 6
65	65	heat (for industrial use or to heat a struc-7
66	66	ture) or other energy, in a manner that 8
67	67	does not involve more than de-minimis re-9
68	68	lease of methane into the atmosphere’ for 10
69	69	‘used by the taxpayer as a tertiary 11
70	70	injectant in a qualified enhanced oil or nat-12
71	71	ural gas recovery project and disposed of 13
72	72	by the taxpayer in secure geological stor-14
73	73	age’,’, 15
74	74	‘‘(ii) the term ‘qualified facility’ shall 16
75	75	mean any individual source of qualified 17
76	76	methane such as borehole, well, or vent 18
77	77	shaft constructed at a mining facility— 19
78	78	‘‘(I) the construction of which be-20
79	79	gins before January 1, 2036, 21
80	80	‘‘(II) for which construction of 22
81	81	methane capture equipment begins be-23
82	82	fore such date, and 24
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85	85	•HR 1881 IH
86	86	‘‘(III) which captures not less 1
87	87	than 2,500 metric tons of CO2e meth-2
88	88	ane during the taxable year, and 3
89	89	‘‘(iii) this section shall be applied by 4
90	90	substituting ‘methane capture’ for ‘carbon 5
91	91	capture’ and ‘qualified methane’ for ‘quali-6
92	92	fied carbon oxide’ in subsections (b)(2), 7
93	93	(f)(1), (f)(4), (h), and (i)(1). 8
94	94	‘‘(B) Q
95	95	UALIFIED METHANE DEFINED .— 9
96	96	For purposes of this paragraph, the term 10
97	97	‘qualified methane’ means any methane 11
98	98	which— 12
99	99	‘‘(i) is captured from mining activi-13
100	100	ties, including underground mines, aban-14
101	101	doned or closed mines, or surface mines, 15
102	102	by methane capture equipment, 16
103	103	‘‘(ii) would otherwise be released into 17
104	104	the atmosphere as industrial emission of 18
105	105	greenhouse gas or lead to such release, and 19
106	106	‘‘(iii) is measured at the source of 20
107	107	capture and verified at the point of injec-21
108	108	tion or utilization. 22
109	109	‘‘(C) M
110	110	ETHANE CAPTURE EQUIPMENT DE -23
111	111	FINED.— For purposes of this paragraph, the 24
112	112	term ‘methane capture equipment’ means 25
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115	115	•HR 1881 IH
116	116	equipment built to connect a qualified facility 1
117	117	to— 2
118	118	‘‘(i) a preexisting or new pipeline sys-3
119	119	tem, or 4
120	120	‘‘(ii) to energy generation equipment, 5
121	121	to capture qualified methane from such 6
122	122	source.’’. 7
123	123	(b) E
124	124	FFECTIVEDATE.—The amendments made by 8
125	125	this section shall apply to qualified methane captured after 9
126	126	December 31, 2024. 10
127	127	Æ
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