SEC. 2. INCREASED CREDIT FOR RENEWABLE NATURAL 
GAS. 
(a) IN GENERAL.—Section 6426 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (a)(2), by inserting ‘‘and (k)’’, 
and 
(2) by adding at the end the following new sub-
section: 
‘‘(k) RENEWABLE NATURAL GAS FUEL CREDIT.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the renewable natural gas fuel credit is the 
product of $1.00 and the number of gallons of re-
newable natural gas or gasoline gallon equivalents of 
a nonliquid renewable natural gas sold by the tax-
payer for use as a fuel in a motor vehicle or motor-
boat, sold by the taxpayer for use as a fuel in avia-
tion, or so used by the taxpayer. 
‘‘(2) RENEWABLE
NATURAL
GAS.—For pur-
poses of this section, the term ‘renewable natural 
gas’ means compressed or liquefied gas derived from 
biomass (as defined in section 45K(c)(3))— 
‘‘(A) which produced by a person reg-
istered under section 4101(a), and 
‘‘(B) with respect to which the producer 
has made a certification described in paragraph 
(4). 
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‘‘(3) TREATMENT
OF
BLENDED
RENEWABLE 
NATURAL GAS.— 
‘‘(A) IN
GENERAL.—Under regulations 
prescribed by the Secretary, a sale of blended 
renewable natural gas shall be treated as a sale 
of renewable natural gas fuel if— 
‘‘(i) at the time the renewable natural 
gas was blended with other compressed or 
liquefied natural gas, the taxpayer had a 
contract with the registered producer of 
such renewable natural gas for the sale of 
such gas for use as a fuel in a motor vehi-
cle or motorboat, or for use as a fuel in 
aviation, 
‘‘(ii) such contract was entered into 
before the sale of the blended renewable 
natural gas and specifies the number of 
gallons of renewable natural gas provided 
for such purposes and the period for which 
such contract is in effect, and 
‘‘(iii) the registered producer of such 
fuel provides to the taxpayer the certifi-
cation described in paragraph (4). 
‘‘(B) LIMITATION.—The amount of blend-
ed renewable natural gas treated as renewable 
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natural gas under subparagraph (A) for any pe-
riod shall not exceed the number of gallons of 
renewable natural gas specified under subpara-
graph (A)(ii) and certified by the producer 
under paragraph (4) for such period. 
‘‘(C) BLENDED
RENEWABLE
NATURAL 
GAS.—For purposes of this subsection, the term 
‘blended renewable natural gas’ means com-
pressed or liquefied natural gas which consists 
of both renewable natural gas and other com-
pressed or liquefied natural gas. 
‘‘(4) CERTIFICATION.—A certification is de-
scribed in this subparagraph if such certification— 
‘‘(A) identifies the product produced and 
the gallon equivalent of fuel acquired by the 
taxpayer for a purpose described in paragraph 
(1), and 
‘‘(B) is provided such form and manner as 
prescribed by the Secretary. 
‘‘(5) GASOLINE
GALLON
EQUIVALENT.—For 
purposes of this subsection, the term ‘gasoline gallon 
equivalent’ means, with respect to any nonliquid re-
newable natural gas, the amount of such fuel having 
a Btu content of 124,800 (higher heating value). 
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‘‘(6) TERMINATION.—This subsection shall not 
apply to any sale or use for any period after Decem-
ber 31, 2032.’’. 
(b) APPLICATION OF OTHER RULES.— 
(1) REGISTRATION.—The last sentence of sec-
tion 6426(a) of the Internal Revenue Code of 1986 
is amended by striking ‘‘subsections (d) and (e)’’ 
and inserting ‘‘subsections (d), (e), and (k)’’. 
(2) DENIAL
OF
DOUBLE
BENEFIT.—Section 
6426(h) of such Code is amended by striking ‘‘sub-
section (d) or (e)’’ and inserting ‘‘subsection (d), (e), 
or (k)’’. 
(3) FUEL
MUST
BE
CONNECTED
TO
THE 
UNITED STATES.—Section 6426(i) of such Code is 
amended by inserting after paragraph (2) the fol-
lowing new paragraph: 
‘‘(3) RENEWABLE
NATURAL
GAS.—No credit 
shall be determined under this section with respect 
to any renewable natural gas which is produced out-
side the United States for use as a fuel outside the 
United States.’’. 
(4) ENERGY EQUIVALENCY.—Section 6426(j) of 
such Code is amended— 
(A) by inserting ‘‘or renewable natural 
gas,’’ after ‘‘alternative fuel’’, and 
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(B) by inserting ‘‘or gas’’ after ‘‘such a 
fuel’’. 
(c) PAYMENTS.— 
(1) IN GENERAL.—Section 6427(e) of the Inter-
nal Revenue Code of 1986 is amended by redesig-
nating paragraphs (3) through (6) as paragraphs 
(4) through (7), respectively, and by inserting after 
paragraph (2) the following new paragraph: 
‘‘(3) RENEWABLE NATURAL GAS.—If any per-
son sells or uses renewable natural gas (as defined 
in section 6426(k)(2)) for a purpose described in 
section 6426(k)(1) in such person’s trade or busi-
ness, the Secretary shall pay (without interest) to 
such person an amount equal to the renewable nat-
ural gas fuel credit with respect to such fuel.’’. 
(2) TERMINATION.—Paragraph (7) of section 
6427(e) of such Code, as redesignated by paragraph 
(1), is amended by striking ‘‘and’’ at the end of sub-
paragraph (C), by striking the period at the end of 
subparagraph (D) and inserting ‘‘, and’’, and by 
adding at the end the following new subparagraph: 
‘‘(E) any renewable natural gas (as defined 
in section 6426(k)(2)) sold or used after De-
cember 31, 2032.’’. 
(3) CONFORMING AMENDMENTS.— 
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(A) Paragraph (4) of section 6427(e) of 
such Code, as redesignated by paragraph (1), is 
amended— 
(i) by striking ‘‘paragraph (1) or (2)’’ 
and inserting ‘‘paragraph (1), (2), or (3)’’, 
and 
(ii) by striking ‘‘any mixture or alter-
native fuel’’ and inserting ‘‘any mixture, 
alternative fuel, or renewable natural gas’’. 
(B) Paragraph (5) of section 6427(e) of 
such Code, as redesignated by paragraph (1), is 
amended by striking ‘‘alternative fuel credit or 
alternative fuel mixture credit’’ and inserting 
‘‘alternative fuel credit, alternative fuel mixture 
credit, or renewable natural gas fuel credit’’. 
(C) Paragraph (6) of section 6427(e) of 
such Code, as redesignated by paragraph (1), is 
amended— 
(i) by striking ‘‘paragraph (1) or (2)’’ 
and inserting ‘‘paragraph (1), (2), or (3)’’, 
and 
(ii) by striking ‘‘any mixture or alter-
native fuel’’ and inserting ‘‘any mixture, 
alternative fuel, or renewable natural gas’’. 
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(d) REGISTRATION.—Section 4101(a) of such Code 
is amended— 
(1) by striking ‘‘and’’ before ‘‘every person pro-
ducing second generation biofuel’’, and 
(2) by inserting ‘‘, and every person producing 
renewable natural gas (as defined in section 
6426(k)(2)’’ 
after 
‘‘(as 
defined 
in 
section 
40(b)(6)(E))’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2022. 
Æ 
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