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, 2016.’’. 
(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, 2010, 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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