[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 536 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 536

To amend the Internal Revenue Code of 1986 to extend the energy credit 
                     for qualified biogas property.


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                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Agricultural Environmental 
Stewardship Act of 2025''.

SEC. 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.
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