### Question
What does qualified natural gas from geopressured brine mean?


### Answer
**Qualified natural gas from geopressured brine** has the following meaning in *26 U.S.C. § 613A*:

> any natural gas—


(i) which is determined in accordance with section 503 of the Natural Gas Policy Act of 1978 to be produced from geopressured brine, and


(ii) which is produced from any well the drilling of which began after September 30, 1978, and before January 1, 1984

#### Citation:
  - *26 U.S.C. § 613A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter I-Natural Resources > PART I-DEDUCTIONS**

