1. Short title This Act may be cited as the Methane Reduction and Economic Growth Act . 2. 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: (10) Methane capture (A) In general In the case of qualified methane— (i) 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 , and (III) in subparagraph (B)(i), by substituting either— (I) injected by the taxpayer for energy use— (aa) 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 (bb) in a gathering system that feeds a pipeline described in item (aa), or (II) otherwise used for producing heat or energy, in a manner that does not involve more than de-minimis release of methane into the atmosphere for used by the taxpayer as a tertiary injectant in a qualified enhanced oil or natural gas recovery project and disposed of by the taxpayer in secure geological storage , (ii) the term qualified facility shall mean any mining facility, the construction of which begins before January 1, 2033, and where the construction of methane capture equipment begins before such date, and which captures not less than 2,500 metric tons of methane during the taxable year, and (iii) this section shall be applied by substituting methane capture for carbon capture and 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