Agricultural Environmental Stewardship Act of 2025

Bill: 119-hr-536
Sponsor: full_name: Rep. Scholten, Hillary J. [D-MI-3]
Introduced: 2025-01-16
Policy area: Taxation
Subjects: Alternative and renewable resources

Building construction

Business investment and capital

Climate change and greenhouse gases

Energy efficiency and conservation

Income tax credits

Solid waste and recycling
Latest action: action_date: 2025-01-16
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2025-01-16
action_desc: Introduced in House
text: <p><strong>Agricultural Environmental Stewardship Act of 2025</strong></p><p>This bill extends for one year the energy investment tax credit for qualified biogas property (property that converts biomass into methane and captures the gas for sale or productive use).</p><p>Under the bill, the energy investment tax credit (as part of the general business tax credit) is allowed for investments in qualified biogas property for which construction begins on or before December 31, 2025. (Under current law, to qualify for the tax credit, construction of qualified biogas property must begin on or before December 31, 2024.)</p>

tv_txt: I 119th CONGRESS 1st Session H. R. 536 IN THE HOUSE OF REPRESENTATIVES January 16, 2025 Ms. Scholten (for herself and Mr. Valadao ) 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 extend the energy credit for qualified biogas property.

1. Short title This Act may be cited as the Agricultural Environmental Stewardship Act of 2025 . 2. Extension of energy credit for qualified biogas property (a) In general Section 48(c)(7)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting December 31, 2025 . (b) Effective date The amendment made by this section shall apply to property the construction of which begins after December 31, 2024.