gas produced from a tight formation

(B)The term “gas produced from a tight formation” shall only include gas from a tight formation— (i)which, as of, was committed or dedicated to interstate commerce (as defined in section 2(18) of the Natural Gas Policy Act of 1978, as in effect on the date of the enactment of this clause), or (ii)which is produced from a well drilled after such date of enactment.

Source

26 USC § 45K(c)(2)(B)


Scoping language

For purposes of this section
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