Notice 2022-18, page 1048.

The notice provides the applicable reference price for qualified natural gas production from qualified marginal wells during taxable years beginning in calendar year 2021 for the purpose of determining the marginal well production credit under §45I. The applicable reference price for taxable years beginning in calendar year 2021 is $1.52 per 1,000 cubic feet. The notice also provides the credit amount used for the purpose of determining the marginal well production credit. The credit amount for taxable years beginning in calendar year 2021 is $0.67 per 1,000 cubic feet.