I 
109TH CONGRESS 
1ST SESSION H. R. 2899
To amend the Internal Revenue Code of 1986 to extend and modify the 
credit for producing fuel from a nonconventional source. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 14, 2005
Mr. MOORE of Kansas (for himself, Mr. SHIMKUS, Mr. MATHESON, and Mr. 
BACHUS) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
and modify the credit for producing fuel from a non-
conventional source.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. EXTENSION AND MODIFICATION OF CREDIT 
FOR PRODUCING FUEL FROM A NONCONVEN-
TIONAL SOURCE. 
(a) IN GENERAL.—Section 29 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(h) EXTENSION FOR OTHER FACILITIES.—
‘‘(1) EXTENSION FOR OIL AND CERTAIN GAS.—
In the case of a well for producing qualified fuels de-
scribed in subparagraph (A) or (B)(i) of subsection 
(c)(1)—
‘‘(A) notwithstanding subsection (f), this 
section shall apply with respect to such fuel—
‘‘(i) which is produced from a well 
drilled after the date of the enactment of 
this subsection and before January 1, 
2009, and 
‘‘(ii) which is sold not later than the 
earlier of January 1, 2012, or the close of 
the 4-year period beginning on the date 
that such fuel is produced, and 
‘‘(B) with respect to such fuels produced 
from a well described in subsection (f)(1)(A), 
subsection (f)(2) shall be applied by sub-
stituting ‘2009’ for ‘2003’. 
‘‘(2) EXTENSION FOR FACILITIES PRODUCING 
QUALIFIED FUEL FROM LANDFILL GAS.—
‘‘(A) IN GENERAL.—In the case of a facil-
ity for producing qualified fuel from landfill gas 
which was placed in service after June 30, 
2000, and before January 1, 2009, this section 
shall apply to fuel produced at such facility dur-
ing the 5-year period beginning on the later 
of—
‘‘(i) the date such facility was placed 
in service, or 
‘‘(ii) the date of the enactment of this 
subsection. 
‘‘(B) REDUCTION OF CREDIT FOR CERTAIN 
LANDFILL FACILITIES.—In the case of a facility 
to which paragraph (1) applies and which is 
subject to the 1996 New Source Performance 
Standards/Emissions Guidelines of the Environ-
mental Protection Agency, subsection (a)(1) 
shall be applied by substituting ‘$2’ for ‘$3’. 
‘‘(3) SPECIAL RULES.—
‘‘(A) DAILY
LIMIT.—In determining the 
amount of credit allowable under this section 
solely by reason of this subsection, the amount 
of qualified fuels sold during any taxable year 
which may be taken into account by reason of 
this subsection with respect to any project shall 
not exceed an average barrel-of-oil equivalent of 
200,000 cubic feet of natural gas per day. Days 
before the date the project is placed in service 
shall not be taken into account in determining 
such average.
‘‘(B) EXTENSION PERIOD TO COMMENCE 
WITH UNADJUSTED CREDIT AMOUNT.—In de-
termining the amount of credit allowable under 
this section solely by reason of this subsection 
with respect to fuels sold during 2005 and 
2006, the dollar amount applicable under sub-
section (a)(1) shall be $3 (without regard to 
subsection (b)(2)). In the case of fuels sold 
after 2006, subparagraph (B) of subsection 
(d)(2) shall be applied by substituting ‘2006’ 
for ‘1979’.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to fuel sold after the date of the 
enactment of this Act in taxable years ending after such 
date.
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