CHAPTER 494
An Act to amend the Code of Virginia by adding in Title 45.2 a chapter numbered 16.1, consisting of sections numbered 45.2-1650 and 45.2-1651 , relating to Remediated Mine Gas Grant Program; report.
[S 333]
Approved April 8, 2026
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Title 45.2 a chapter numbered 16.1, consisting of sections numbered 45.2-1650 and 45.2-1651 , as follows:
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.