(a) This Act may be cited as the “Energy Independence Act of 2025″.”

(b) In this Act, the term “energy independence tax credit” refers to the energy independence tax credit established under section 45A of the Internal Revenue Code of 1986.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of electricity from renewable resources.

(b) The energy independence tax credit for 2025 shall be $0.50 per kilowatt-hour of electricity produced from renewable resources during the taxable year, not to exceed $1.00 per kilowatt-hour.

(a) In general, section 179 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(1) Energy-efficient commercial buildings.

(A) Sales or use of energy-efficient commercial building property.

(i) Definition of energy-efficient commercial building property.

(I) The term “energy-efficient commercial building property” means any building used for commercial purposes that meets the requirements set forth in section 179D(b).

(ii) Deduction allowed.

(II) The deduction allowed under subsection (a) shall be $1,500 per $1,000 of energy-efficient commercial building property, but such deduction shall not exceed $10 million.

(iii) Allowance of amount as deduction.

(III) Any amount deductible under this section shall be allowed as a deduction ratably over the 15-year period beginning in the taxable year for which such property was acquired or constructed.

(2) Energy-efficient commercial building property used by more than one person.

(A) Additional deduction.

(i) If energy-efficient commercial building property is used by more than one person, the amount of the energy-efficient commercial building property that is used during a taxable year shall be determined on a proportional basis.

(ii) The additional deduction allowed under this subsection shall not exceed $1 million.

(B) Phase-out.

(i) In the case of an energy-efficient commercial building property acquired or constructed after the date that is 3 years after the date on which this section takes effect, the amount of the energy-efficient commercial building property used during a taxable year shall be determined on a proportional basis.

(ii) The phase-out rate for the additional deduction allowed under subsection (A)(i) for energy-efficient commercial building properties acquired or constructed in 2025 and thereafter shall be 10 percent per $1 million of energy-efficient commercial building property used, but such phase-out shall not exceed 50 percent.

(3) Energy-efficient commercial buildings.

(A) Sales or use of qualifying energy-efficient commercial building.

(i) The term “qualifying energy-efficient commercial building” means an energy-efficient commercial building as defined in section 179D(b).

(ii) The sale or use of any property that is a qualifying energy-efficient commercial building shall be entitled to the deduction allowed under subsection (a).

(B) Energy-efficient commercial buildings used by more than one person.

(i) If an energy-efficient commercial building is used by more than one person, the amount of the property that is used during a taxable year shall be determined on a proportional basis.

(ii) The sale or use of any property that is a qualifying energy-efficient commercial building shall be entitled to the additional deduction allowed under subsection (a).

(a) In general, section 45A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

(1) Electricity produced from renewable resources.

(A) Deduction allowed.

(i) The term “renewable energy resource” has the meaning given in section 45B(a)(4) of the Internal Revenue Code of 1986.

(ii) A taxpayer shall be allowed as a deduction an amount equal to $0.50 per kilowatt-hour of electricity produced from renewable resources during the taxable year, not to exceed $1.00 per kilowatt-hour.

(a) Repeal of section 45A.

(1) Section 45A of the Internal Revenue Code of 1986 is repealed.

(2) The amendment made by subsection (a)(1) shall not affect any amount credited under such section prior to its repeal.

(3) Any amount credited under section 45A for a taxable year ending after the date that is 5 years after the date on which this Act takes effect shall be allowed as an amount credited and allowed under the rules of section 38.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the purchase of a new fuel economy standard vehicle.

(b) The energy independence tax credit for 2025 shall be $500 for each new fuel economy standard vehicle purchased and placed in service during the taxable year, not to exceed $2,000 for two or more vehicles.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of biofuels.

(b) The energy independence tax credit for 2025 shall be $0.50 per gallon of ethanol produced during the taxable year, not to exceed $1.00 per gallon.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of biodiesel.

(b) The energy independence tax credit for 2025 shall be $0.50 per gallon of biodiesel produced during the taxable year, not to exceed $1.00 per gallon.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of coal bed methane from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of coal bed methane produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from shale or other volatile shales.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas liquids from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of natural gas liquids produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per barrel of oil produced during the taxable year, not to exceed $1.00 per barrel.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of natural gas from coal bed methane reserves.

(b) The energy independence tax credit for 2025 shall be $0.50 per Mcf of natural gas produced during the taxable year, not to exceed $1.00 per Mcf.

(a) In general, there is allowed as a deduction (without regard to any limitation in subsection (d)) an amount equal to the energy independence tax credit for 2025 with respect to the production of oil shale

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