### Question
How does the law define qualified natural gas from geopressured brine?


### Answer
Under *26 U.S.C. § 613A*, **qualified natural gas from geopressured brine** is defined as:

> 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**

