# 119-s-1188: FLARE Act

119-s-1188, FLARE Act, is a 119th Congress bill sponsored by Sen. Cruz, Ted [R-TX] (R-TX); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1188
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1188
- Congress: 119
- Title: FLARE Act
- Status: introduced
- Introduced: 2025-03-27
- Sponsor: Sen. Cruz, Ted [R-TX] (R-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Would permanently let companies fully expense systems that capture or repurpose gas from flaring and venting.** It would allow 100 percent expensing for eligible property placed in service after December 31, 2025. - Oil and gas operators would face lower after-tax costs for installing mitigation systems, making projects to compress, liquefy, or convert gas to fuel, petrochemicals, or electricity more financially attractive. - Data centers and digital-asset miners would be able to use captured gas for on-site power or computation because the rule lists conversion to electricity and computational power as eligible uses. - Property placed in service by foreign entities of concern would not qualify for the expensing rule, blocking that tax benefit for those firms.

## Provisions PRIA read

- 100% expensing for flare systems: benefit, high. If enacted, businesses that install qualifying flaring and venting mitigation systems after December 31, 2025 would be able to deduct 100% of the system cost in the year placed in service. Qualifying systems must intake natural gas and separate, collect, use, or combust methane and heavier hydrocar…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-524: Coast Guard Authorization Act of 2025
- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-4668: Protect College Sports Act of 2026
- 119-s-2975: PIPELINE Safety Act of 2025
- 119-s-306: Fire Ready Nation Act of 2025

## Sources
- [119-s-1188 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1188)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-524: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-s-524)
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-4668: Protect College Sports Act of 2026](https://policyrisk.com/legislation/119-s-4668)
- [119-s-2975: PIPELINE Safety Act of 2025](https://policyrisk.com/legislation/119-s-2975)
- [119-s-306: Fire Ready Nation Act of 2025](https://policyrisk.com/legislation/119-s-306)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1188 (as of 2025-12-21).