qualified methane for qualified carbon oxide oxide’ in subsections (b)(2)(B), (f)(1)(F)(4), (h), (i), and otherwise as determined by the Secretary. (B) Qualified methane defined For purposes of this paragraph, 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. . (b) Effective date The amendments made by this section shall apply to qualified methane captured after December 31, 2022.