I 
113TH CONGRESS 
1ST SESSION 
H. R. 860 
To amend the Internal Revenue Code of 1986 to make qualified biogas 
property eligible for the energy credit and to permit new clean renewable 
energy bonds to finance qualified biogas property. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 27, 2013 
Mr. KIND (for himself and Mr. LEWIS) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Science, Space, and Technology, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of 
such provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to make 
qualified biogas property eligible for the energy credit 
and to permit new clean renewable energy bonds to fi-
nance qualified biogas property. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Biogas Investment Tax 
Credit Act of 2013’’. 
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SEC. 2. INCENTIVES FOR QUALIFIED BIOGAS PROPERTY. 
(a) INCENTIVES FOR QUALIFIED BIOGAS PROPERTY 
MADE ELIGIBLE FOR THE ENERGY CREDIT.— 
(1) IN GENERAL.—Subparagraph (A) of section 
48(a)(3) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘or’’ at the end of clause (vi), 
by inserting ‘‘or’’ at the end of clause (vii), and by 
adding at the end the following new clause: 
‘‘(viii) qualified biogas property,’’. 
(2) QUALIFIED BIOGAS PROPERTY.—Subsection 
(c) of section 48 of such Code is amended by adding 
at the end the following new paragraph: 
‘‘(5) QUALIFIED BIOGAS PROPERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
biogas property’ means property comprising a 
system which— 
‘‘(i) uses anaerobic digesters or other 
biological, chemical, thermal, or mechanical 
processes (alone or in combination) to con-
vert 
biomass 
(as 
defined 
in 
section 
45K(c)(3)) into a gas which consists of not 
less than 52 percent methane, and 
‘‘(ii) captures such gas for use as a 
fuel. 
‘‘(B) INCLUSION
OF
CERTAIN
CLEANING 
AND
CONDITIONING
EQUIPMENT.—Such term 
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shall include any property which cleans and 
conditions the gas referred to in subparagraph 
(A) for use as a fuel. 
‘‘(C) TERMINATION.—No credit shall be 
determined under this section with respect to 
any qualified biogas property for any period 
after December 31, 2018.’’. 
(3) QUALIFIED BIOGAS PROPERTY MADE ELIGI-
BLE FOR 30 PERCENT CREDIT.—Clause (i) of section 
48(a)(2)(A) of such Code is amended by striking 
‘‘and’’ at the end of subclause (III) and by adding 
at the end the following new subclause: 
‘‘(V) qualified biogas property, 
and’’. 
(4) DENIAL OF DOUBLE BENEFIT.—Subsection 
(e) of section 45 of such Code is amended by adding 
at the end the following new paragraph: 
‘‘(12) COORDINATION
WITH
ENERGY
CREDIT 
FOR
QUALIFIED
BIOGAS
PROPERTY.—The term 
‘qualified facility’ shall not include any facility which 
produces electricity from gas produced by qualified 
biogas property (as defined in section 48(c)(5)) if a 
credit is determined under section 48 with respect to 
such property for the taxable year or any prior tax-
able year.’’. 
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(5) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to periods after De-
cember 31, 2012, in taxable years ending after such 
date, under rules similar to the rules of section 
48(m) of the Internal Revenue Code of 1986 (as in 
effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990). 
(b) QUALIFIED BIOGAS PROPERTY MADE ELIGIBLE 
FOR FINANCING WITH NEW CLEAN RENEWABLE ENERGY 
BONDS.— 
(1) IN
GENERAL.—Paragraph (1) of section 
54C(d) of the Internal Revenue Code of 1986 is 
amended by inserting ‘‘, or a qualified biogas prop-
erty (as defined in section 48(c)(5)),’’ before ‘‘owned 
by’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to obligations issued 
after the date of the enactment of this Act. 
(c) STUDY OF BIOGAS.—The Secretary of the Treas-
ury shall enter into an agreement with the National Re-
newable Energy Laboratory to undertake a study of 
biogas. Such agreement shall provide for a written report 
to be submitted to Congress not later than 2 years after 
the date of the enactment of this Act. Such report shall 
address the following issues: 
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(1) The quality of biogas, including a compari-
son of biogas to natural gas and the identification 
of any components of biogas which make it unsuit-
able for injection into existing natural gas pipelines. 
(2) Methods for obtaining the highest energy 
content in biogas, including the use of co-digestion 
and identifying the optimal feed mixture. 
(3) Recommendations for the expansion of 
biogas production, including an analysis of the ex-
tent to which increasing the methane content of 
biogas would result in its greater use and an anal-
ysis of how the expanded use of biogas could help 
meet the growing energy needs of the United States. 
Æ 
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