qualified biogas property
(7) Qualified biogas property (A) In general The term “qualified biogas property” means property comprising a system which— (i) converts biomass (as defined in section 45K(c)(3), as in effect on the date of enactment of this paragraph) into a gas which— (I) consists of not less than 52 percent methane by volume, or (II) is concentrated by such system into a gas which consists of not less than 52 percent methane, and (ii) captures such gas for sale or productive use, and not for disposal via combustion. (B) Inclusion of cleaning and conditioning property The term “qualified biogas property” includes any property which is part of such system which cleans or conditions such gas. (C) Termination The term “qualified biogas property” shall not include any property the construction of which begins after December 31, 2024 .