LOONY TUNES . . . The federal government offers a so-called section 29 tax credit as an inducement to look for fuel in unusual places. The credit is $1.052 per mmBtu for most qualifying fuels.

Two Pennsylvania gas producers claim they have “dual credit” gas. They argue they should be able to claim the credit twice on the same gas because the gas was certified by federal and state authorities as coming from both tight sands and Devonian shale. The case is before the US tax court.