PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Miller, Carol D. [R-WV-1] · R–WV
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Sep 2, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-05 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Methane Reduction and Economic Growth Act would extend a federal tax credit to qualifying methane captured from mining activities, including abandoned or closed mines. Eligibility would depend on using the captured gas for energy, meeting measurement requirements, starting construction before specified deadlines and capturing a minimum annual amount. The supplied evidence does not establish that this proposal became law.
This Act may be cited as the Methane Reduction and Economic Growth Act.
Mine methane capture incentive credit (a) In general Section 45Q(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph
is captured from mining activities, including underground mines, abandoned or closed mines, or surface mines, by methane capture equipment
(I) the construction of which begins before January 1, 2036, (II) for which construction of methane capture equipment begins before such date, and (III) which captures not less than 2,500 metric tons of CO2e methane during the taxable year
is measured at the source of capture and verified at the point of injection or utilization.
otherwise used for producing heat (for industrial use or to heat a structure) or other energy
Source snapshot updated 2026-09-02T08:06:40Z. 2025-03-05: Referred to the House Committee on Ways and Means. 2025-03-05: Introduced in House
Section 2 would adapt the existing Section 45Q tax credit for qualifying methane. It would replace the credit's reference to metric tons of qualifying carbon oxide with metric tons of qualifying methane measured in CO2e, or carbon dioxide equivalent. The bill references a definition in Section 45Z(d)(2) but does not reproduce that definition or specify the credit's dollar rate.
Section 45Q(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph
paragraph (4) of subsection (a) shall be applied— (I) by substituting per metric ton of CO2e (as defined in section 45Z(d)(2)) of qualified methane for per metric ton of qualified carbon oxide, (II) by substituting methane capture equipment for carbon capture equipment
One qualifying energy-use route would require the taxpayer to inject methane into a pipeline meeting the cited federal pipeline-integrity, leak-monitoring and preventive-measure requirements, or into a gathering system feeding such a pipeline. A gathering system collects gas and carries it to a pipeline.
injected by the taxpayer for energy use— (I) in a pipeline which satisfies the pipeline integrity management guidelines of section 192 of title 49, Code of Federal Regulations, and is in compliance with instrumental leak monitoring and other preventive and mitigative measures under section 192.935 of title 49, Code of Federal Regulations, or (II) in a gathering system that feeds a pipeline described in subclause (I)
Alternatively, captured methane could be used to produce industrial heat, heat a building or produce other energy. This route would allow no more than a negligible release of methane into the atmosphere; the bill calls that limit “de-minimis” but supplies no numerical threshold.
otherwise used for producing heat (for industrial use or to heat a structure) or other energy, in a manner that does not involve more than de-minimis release of methane into the atmosphere
A qualifying facility would be an individual methane source at a mining facility, such as a borehole, well or vent shaft. Construction of both that source and its methane-capture equipment would have to begin before January 1, 2036. The source would also have to capture at least 2,500 metric tons of methane measured in carbon dioxide equivalent during the tax year. The 2036 date is a construction-start deadline, not an express cutoff for all credit claims.
the term qualified facility shall mean any individual source of qualified methane such as borehole, well, or vent shaft constructed at a mining facility— (I) the construction of which begins before January 1, 2036, (II) for which construction of methane capture equipment begins before such date, and (III) which captures not less than 2,500 metric tons of CO2e methane during the taxable year
Qualifying methane would have to be captured by methane-capture equipment from mining activities, including underground, abandoned, closed or surface mines. It must otherwise have been released into the atmosphere as an industrial greenhouse-gas emission, or led to such a release. Its amount must be measured where it is captured and verified where it is injected or used.
the term qualified methane means any methane which— (i) is captured from mining activities, including underground mines, abandoned or closed mines, or surface mines, by methane capture equipment, (ii) would otherwise be released into the atmosphere as industrial emission of greenhouse gas or lead to such release, and (iii) is measured at the source of capture and verified at the point of injection or utilization.
Eligible methane-capture equipment would mean equipment built to capture qualifying methane by connecting a qualifying source to an existing or new pipeline system, or to energy-generation equipment.
the term ‘methane capture equipment’ means equipment built to connect a qualified facility to— (i) a preexisting or new pipeline system, or (ii) to energy generation equipment, to capture qualified methane from such source.
The proposal would also substitute methane terminology into five specified parts of Section 45Q. Those existing provisions are not reproduced, so the supplied text does not fully explain the additional eligibility, administration or enforcement rules that would apply.
this section shall be applied by substituting methane capture for carbon capture and qualified methane for qualified carbon oxide in subsections (b)(2), (f)(1), (f)(4), (h), and (i)(1).
If enacted as written, the amendments would apply to qualifying methane captured after December 31, 2024.
The amendments made by this section shall apply to qualified methane captured after December 31, 2024.
The supplied official-actions snapshot, updated September 2, 2026, records introduction in the House and referral to the House Committee on Ways and Means on March 5, 2025. It provides no later legislative action; that omission does not establish whether the bill later advanced or became law.
Source snapshot updated 2026-09-02T08:06:40Z. 2025-03-05: Referred to the House Committee on Ways and Means. 2025-03-05: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-05. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for a particular recipient or place was identified in the complete supplied introduced text. This conclusion is limited to that version; formal earmark disclosures and accompanying materials are not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption or preferential exception beyond the proposed credit's ordinary eligibility rules was identified in the complete supplied introduced text. A program's intended beneficiaries alone do not warrant a finding. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Sep 2, 2026. How PlainBill uses AI