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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Renewable Power for Agriculture
Incentive Program Act of 2008''.

SEC. 2. CREDIT TO FARMERS TO OFFSET HIGH ENERGY COSTS, ENCOURAGE USE OF
RENEWABLE ENERGY, AND REDUCED PRICES TO CONSUMERS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:

''SEC. 45Q. FARMER'S RENEWABLE ENERGY CREDIT.

''(a) Determination of Credits for 2008.--
''(1) In general.--In the case of the taxpayer's taxable
year which includes December 31, 2008, the farmer's renewable
energy credit determined under this section is an amount equal
to the excessive fuel cost paid or incurred by the taxpayer
during such taxable year for any creditable fuel used by the
taxpayer in the trade or business of farming.
''(2) Excessive fuel cost.--For purposes of this
subsection--
''(A) In general.--The term 'excessive fuel cost'
means, with respect to any creditable fuel, the excess
(if any) of--
''(i) the amount paid or incurred by the
taxpayer for such fuel, over
''(ii) the adjusted base price for such
fuel.
''(B) Adjusted base price.--The term 'adjusted base
price' means, with respect to any creditable fuel, the
average price for such fuel on September 6, 2004, for
the region in which the taxpayer purchased such fuel
(as determined by Secretary using data of the Energy
Information Agency of the Department of Energy).
''(b) Determination of Credits After 2008.--In the case of any
taxable year of the taxpayer beginning after December 31, 2008--
''(1) In general.--In the case of an eligible taxpayer, the
farmer's renewable energy credit determined under this section
is an amount equal to the product of--
''(A) the annual fuel reduction amount, multiplied
by
''(B) the average fuel price.
''(2) Credit eligibility conditioned on use of prior year
credit.--No credit shall be allowed to any taxpayer under this
subsection, unless the taxpayer demonstrates to the
satisfaction of the Secretary that such taxpayer has used the
credit allowed to the taxpayer under this section for the
preceding taxable year as follows:
''(A) 50 percent of the amount of such credit has
been used to reduce the prices to consumers of the
agricultural commodities produced by the taxpayer in
the trade or business of farming.
''(B) In the case of any creditable fuel other than
electricity, 50 percent of the amount of such credit
has been used to substitute renewable energy for the
fossil fuels used by the taxpayer in the trade or
business of farming.
''(C) In the case of electricity, 50 percent of the
amount of such credit has been used to either--
''(i) substitute electricity produced by
the taxpayer from renewable resources for the
electricity purchased from the grid and used by
the taxpayer in the trade or business of
farming, or
''(ii) decrease the amount of electricity
used by the taxpayer in the trade or business
of farming by increasing efficiency.
''(3) Definitions.--For purposes of this subsection--
''(A) Annual fuel reduction amount.--The term
'annual fuel reduction amount' means, with respect to
any creditable fuel for any taxable year, the excess
of--
''(i) the amount of such creditable fuel
used by the taxpayer in the trade or business
of farming during the preceding taxable year,
over
''(ii) the amount of such creditable fuel
used by the taxpayer in the trade or business
of farming during the taxable year for which
credit is being determined.
''(B) Average fuel price.--The term 'average fuel
price' means, with respect to any creditable fuel for
any taxable year, the average price of such fuel during
the calendar year preceding the calendar year in which
the taxable year begins for the region in which the
taxpayer purchased such fuel (as determined by
Secretary using data of the Energy Information Agency
of the Department of Energy).
''(4) Eligible taxpayer.--The term 'eligible taxpayer'
means, with respect to any taxable year, any taxpayer who--
''(A) was allowed a credit under this section for
the preceding taxable year, or
''(B) was not engaged in the trade or business of
farming for any preceding taxable year which ended on
or after December 31, 2008.
''(c) Creditable Fuel.--For purposes of this section, the term
'creditable fuel' means any fossil fuel and electricity. This section
shall be applied separately with respect to electricity and with
respect to each type of fossil fuel.
''(d) Termination.--No credit shall be allowed under this section
for any taxable year beginning after December 31, 2013.''.
(b) Credit To Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code is amended by striking ''plus'' at the end
of paragraph (31), by striking the period at the end of paragraph (32)
and inserting '', plus'', and by adding at the end the following new
paragraph:
''(33) the farmer's renewable energy credit determined
under section 45Q.''.
(c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of such Code is amended by adding
at the end the following new item:

''Sec. 45Q. Farmer's renewable energy credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years ending on or after December 31, 2008.
Output:
Renewable Power for Agriculture Incentive Program Act of 2008 - Amends the Internal Revenue Code to allow a business-related tax credit for excessive fuel costs for creditable fuel (i.e., fossil fuel or electricity) used by a taxpayer in the trade or business of farming. Defines "excessive fuel cost" as the excess amount paid for creditable fuel over the adjusted base price for such fuel (the average price for such fuel on September 6, 2004, for the region in which the taxpayer purchased such fuel). Terminates such credit after 2013.