Title 45.2. Mines, Minerals, and Energy
Chapter 16.1. Remediated Mine Gas Grant Program
§ 45.2-1650. Definitions.
As used in this chapter, unless the context requires a different meaning:
"Eligible expenditures" means costs incurred by a grantee during the taxable year related to (i) the purchase of machinery and equipment necessary for the capture of remediated mine gas for beneficial use, and not for flaring or destruction, at an underground metallurgical coal mine in the Commonwealth and (ii) the hiring of employees whose primary duties involve the capture or sequestration of remediated mine gas.
"Remediated mine gas" means methane gas captured and produced from an underground gob area associated with a metallurgical coal seam located in the Commonwealth that would otherwise escape into the atmosphere.
"Sequester" or "sequestration" means the beneficial use of methane derived from remediated mine gas or the permanent binding, absorption, or other storage of methane derived from remediated mine gas, including use as a feedstock in a low-emission manufacturing process or chemical process that converts the methane into a durable material or product, provided that such methane is not emitted into the atmosphere.
2026, c. 494.
