I
106TH CONGRESS
1ST SESSION
H. R. 3466
To amend the Internal Revenue Code of 1986 to expand the credit for
electricity produced from certain renewable resources to energy produced
from landfill gas.
IN THE HOUSE OF REPRESENTATIVES
NOVEMBER 18, 1999
Mr. CAMP (for himself, Mrs. JOHNSON of Connecticut, and Mrs. THURMAN)
introduced the following bill; which was referred to the Committee on
Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to expand
the credit for electricity produced from certain renewable
resources to energy produced from landfill gas.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. CREDIT FOR ELECTRICITY PRODUCED FROM
CERTAIN 
RENEWABLE 
RESOURCES 
EX-
PANDED TO INCLUDE ENERGY PRODUCED
FROM LANDFILL GAS.
(a) LANDFILL
GAS
TREATED
AS
RENEWABLE
SOURCE.—Paragraph (1) of section 45(c) of the Internal
Revenue Code of 1986 (relating to definitions) is amended
by striking ‘‘and’’ at the end of subparagraph (A), by
striking the period at the end of subparagraph (B) and
inserting ‘‘, and’’, and by adding at the end the following
new subparagraph:
‘‘(C) landfill gas.’’
(b) LANDFILL GAS DEFINED.—Subsection (c) of sec-
tion 45 of such Code is amended by redesignating para-
graph (3) as paragraph (4) and by inserting after para-
graph (2) the following new paragraph:
‘‘(3) LANDFILL GAS.—The term ‘landfill gas’
means gas generated from the decomposition of mu-
nicipal solid waste.’’
(c) CREDIT ALSO ALLOWABLE FOR SALE OF LAND-
FILL GAS.—Section 45 of such Code is amended by add-
ing at the end the following new subsection:
‘‘(e) CREDIT ALLOWABLE FOR SALE OF LANDFILL
GAS.—
‘‘(1) IN GENERAL.—In the case of landfill gas
which is produced by the taxpayer but not used by
the taxpayer to produce electricity, paragraph (2) of
subsection (a) shall be applied as if it read as fol-
lows:
‘‘ ‘(2) the kilowatt-hour equivalent of the landfill
gas—
‘‘ ‘(A) produced by the taxpayer at a quali-
fied facility during the 10-year period beginning
on the date the facility was originally placed in
service, and
‘‘ ‘(B) sold by the taxpayer to an unrelated
person during the taxable year.’
‘‘(2) KILOWATT HOUR EQUIVALENT.—For pur-
poses of applying this subsection, the kilowatt hour
equivalent for landfill gas is the amount of such gas
which has a Btu content of 10,000.
‘‘(3) SPECIAL RULES.—In the case of landfill
gas to which this subsection applies—
‘‘(A) the reference to electricity in para-
graphs (1) and (4) of subsection (d) shall be
treated as including a reference to such gas,
‘‘(B) the reference price for such gas shall
be determined under subsection (d)(2)(C) on
the basis of kilowatt hour equivalents, and
‘‘(C) the reference to ownership interests
in subsection (d)(3) shall be treated as includ-
ing a reference to any economic interest.’’
(d) QUALIFIED FACILITY.—Paragraph (4) of section
45(c) of such Code, as redesignated by subsection (b), is
amended to read as follows:
‘‘(4) QUALIFIED FACILITY.—
‘‘(A) WIND FACILITY.—In the case of a fa-
cility using wind to produce electricity, the term
‘qualified facility’ means any facility owned by
the taxpayer which is originally placed in serv-
ice after December 31, 1993, and before Janu-
ary 1, 2004.
‘‘(B) CLOSED-LOOP BIOMASS FACILITY.—
In the case of a facility using closed-loop bio-
mass to produce electricity, the term ‘qualified
facility’ means any facility owned by the tax-
payer which is originally placed in service after
December 31, 1992, and before January 1,
2004.
‘‘(C) LANDFILL GAS FACILITY.—
‘‘(i) IN GENERAL.—In the case of a
landfill gas facility, the term ‘qualified fa-
cility’ means any facility of the taxpayer
which is originally placed in service after
June 30, 1998, and before January 1,
2004.
‘‘(ii) LANDFILL
GAS
FACILITY.—For
purposes of clause (i), the term ‘landfill
gas facility’ means equipment and housing
required to produce electricity from landfill
gas or to produce landfill gas for sale (not