II 

109TH CONGRESS 

1ST SESSION S. 1078 

To amend the Internal Revenue Code of 1986 to expand and extend the 

renewable resource credit and nonconventional source credit for landfill 

gas facilities. 

IN THE SENATE OF THE UNITED STATES 

MAY 19, 2005 

Mrs. LINCOLN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL

To amend the Internal Revenue Code of 1986 to expand 

and extend the renewable resource credit and nonconventional source credit for landfill gas facilities.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Landfill Gas-to-Energy 

5 Tax Credit Act’’. 
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1 SEC. 2. EXPANSION AND EXTENSION OF RENEWABLE RE2 SOURCE CREDIT FOR LANDFILL GAS FACILI3 TIES. 

4 (a) IN GENERAL.—Paragraph (6) of section 45(d) of 

5 the Internal Revenue Code of 1986 (relating to landfill 

6 gas facilities) is amended by striking ‘‘2006’’ and inserting 

7 ‘‘2009’’. 

8 (b) CREDIT RATE AND PERIOD FOR ELECTRICITY

9 PRODUCED AND SOLD AFTER ENACTMENT DATE.—Sec10 tion 45(b)(4) of the Internal Revenue Code of 1986 (relat11 ing to credit rate and period for electricity produced and 

12 sold from certain facilities) is amended— 

13 (1) by striking ‘‘(6), or (7)’’ in subparagraphs 

14 (A) and (B)(i) and inserting ‘‘or (7)’’, and 

15 (2) by inserting ‘‘and in the case of any facility 

16 described in subsection (d)(6), the 7-year period be17 ginning on the date the facility was originally placed 

18 in service shall be substituted for such 10-year pe19 riod’’ before the period at the end of subparagraph 

20 (B)(i). 

21 (c) EXTENSION FOR CERTAIN FACILITIES.—Section 

22 45(e) of the Internal Revenue Code of 1986 (relating to 

23 definitions and special rules) is amended by adding at the 

24 end the following new paragraph: 

25 ‘‘(10) EXTENSION FOR CERTAIN FACILITIES.—

26 In the case of any facility described in subsection 
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1 (d)(6), for purposes of subsection (b)(4), such facil2 ity shall be treated as being placed in service before 

3 January 1, 2009, if such facility is placed in service 

4 before July 1, 2009, pursuant to a binding written 

5 contract in effect before January 1, 2009.’’. 

6 (d) EFFECTIVE DATE.—The amendments made by 

7 this section shall take effect as if included in the amend8 ments made by section 710 of the American Jobs Creation 

9 Act of 2004. 

10 SEC. 3. EXPANSION AND EXTENSION OF NONCONVEN11 TIONAL SOURCE CREDIT FOR LANDFILL GAS 

12 FACILITIES. 

13 (a) IN GENERAL.—Section 29 of the Internal Rev14 enue Code of 1986 (relating to credit for producing fuel 

15 from a nonconventional source) is amended by adding at 

16 the end the following new subsection: 

17 ‘‘(h) LANDFILL GAS FACILITIES.—Notwithstanding 

18 subsection (f)— 

19 ‘‘(1) IN GENERAL.—In the case of any facility 

20 for producing qualified fuel from landfill gas which 

21 was placed in service after the date of the enactment 

22 of this subsection and before January 1, 2009, this 

23 section shall apply to fuel produced at such facility 

24 and sold during the 7-year period beginning on the 

25 date such facility was placed in service. 
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1 ‘‘(2) CLARIFICATION OF PLACED IN SERVICE

2 DATE.—In the case of any facility described in para3 graph (1), such facility shall be treated as being 

4 placed in service before January 1, 2009, if such fa5 cility is placed in service before July 1, 2009, pursu6 ant to a binding written contract in effect before 

7 January 1, 2009. 

8 ‘‘(3) REDUCTION OF CREDIT FOR CERTAIN FA9 CILITIES.—In the case of any facility to which para10 graph (1) applies and which is located at a landfill 

11 which is required pursuant to section 60.751(b)(2) 

12 or 60.33c of title 40, Code of Federal Regulations 

13 (as in effect on the date of the enactment of this 

14 subsection)to install and operate a collection and 

15 control system which captures gas generated within 

16 such landfill, subsection (a)(1) shall be applied to 

17 gas so captured by substituting ‘$2’ for ‘$3’ for the 

18 taxable year during which such system is required to 

19 be installed and operated.’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to property placed in service after 

22 the date of the enactment of this Act. 

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