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H.R. 8962

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to establish a methane border adjustment mechanism.
About This Bill
Committee
Latest Action · July 9, 2024
Referred to the House Committee on Ways and Means.
Congress
118th (2023–2025)
Introduced
July 9, 2024
Cosponsors (2)
2D 0R
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Summary

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The Methane Border Adjustment Mechanism Act would impose a tax on imported petroleum and natural gas based on the methane emissions from their production or extraction in foreign countries. The tax amount would be calculated by comparing each import's share of a country's total methane emissions to what those emissions would cost under U.S. Clean Air Act regulations, creating a financial incentive for other nations to reduce their methane output. The bill affects importers of oil and natural gas, foreign energy producers, and domestic clean energy producers who could gain a competitive advantage. The legislation would take effect on January 1, 2025, and requires the Secretary of the Treasury to work with other major oil and gas importing countries to encourage them to adopt similar border adjustment mechanisms and participate in an international body to track and report methane emissions data. The Treasury Secretary must also report to Congress every two years on whether additional industrial products with significant methane emissions should be added to the tax.

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