,,ii #aafth ,,congress #ast ,session ,s4 #bedb ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,september #bd1 #bjai,mr4 ,brown 7for himself and ,mr4 ,roberts7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to make qualified biogas property and qualified manure resource recovery property eligible for the energy credit and to permit renewable energy bonds to finance qualified biogas property1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,agriculture ,environmental ,stewardship ,act of #bjai4 #b4 ,findings ,congress finds the following3 7#a7 ,incentives and encouragement for the conservation and appropriate handling of nutrients contained in organic matter are necessary4 7#b7 ,biogas systems will save ,federal1 ,state1 and local taxpayers money by converting waste into useful products1 such as fuel1 fertilizer1 thermal heat1 feedstock for hydrogen fuel cells1 and renewable chemicals4 7#c7 ,manure resource recovery systems will save ,federal1 ,state1 and local taxpayers money by recovering the nutrients contained in organic matter from their source1 rather than recovering the nutrients after they have entered landfills or waterways4 #c4 ,energy credit for qualified biogas property and qualified manure resource recovery property 7a7 ,in general ,section #dh7;a77#c77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of clause 7vi7 and by adding at the end the following new clauses3 7viii7 qualified biogas property1 or 7ix7 qualified manure resource recovery property1 4 7b7 #cj-,percent credit ,section #dh7;a77#b77;,a77i7 of such ,code is amended by striking and at the end of subclause 7,,iii71 by striking and at the end of subclause 7,,iv71 and by adding at the end the following new subclauses3 7,v7 qualified biogas property1 and 7,,vi7 qualified manure resource recovery property1 and 4 7c7 ,definitions ,section #dh7;c7 of such ,code is amended by adding at the end the following new paragraphs3 7#e7 ,qualified biogas property 7,a7 ,in general ,the term qualified biogas property means property comprising a system which-- 7i7 uses anaerobic digesters1 or other biological1 chemical1 thermal1 or mechanical processes 7alone or in combination71 to convert biomass 7as defined in section #de,k7c77#c77 into a gas which consists of not less than #eb percent methane1 and 7ii7 captures such gas for use as a fuel4 7,b7 ,inclusion of certain cleaning and conditioning equipment ,such term shall include any property which cleans and conditions the gas referred to in subparagraph 7,a7 for use as a fuel4 7,c7 ,termination ,no credit shall be determined under this section with respect to any qualified biogas property for any period after ,december #ca1 #bjba4 7#f7 ,qualified manure resource recovery property 7,a7 ,in general ,the term qualified manure resource recovery property means property comprising a system which uses physical1 biological1 chemical1 thermal1 or mechanical processes to recover the nutrients nitrogen and phosphorus from a non-treated digestate or animal manure by reducing or separating at least #ej percent of the concentration of such nutrients1 excluding any reductions during the incineration1 storage1 composting1 or field application of the non-treated digestate or animal manure4 7,b7 ,inclusion of certain processing equipment ,such term shall include-- 7i7 any property which is used to recover the nutrients referred to in subparagraph 7,a71 such as-- 7,i7 biological reactors1 7,,ii7 crystallizers1 7,,iii7 reverse osmosis membranes and other water purifiers1 7,,iv7 evaporators1 7,v7 distillers1 7,,vi7 decanter centrifuges1 and 7,,vii7 equipment that facilitates the process of dissolved air flotation1 ammonia stripping1 gasification1 or ozonation1 and 7ii7 any thermal drier which treats the nutrients recovered by the processes referred to in subparagraph 7,a74 7,c7 ,termination ,no credit shall be determined under this section with respect to any qualified manure resource recovery property for any period after ,december #ca1 #bjba4 4 7d7 ,denial of double benefit for qualified biogas property ,section #de7;e7 of such ,code is amended by adding at the end the following new paragraph3 7#ab7 ,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 7as defined in section #dh7;c77#e77 if a credit is determined under section #dh with respect to such property for the taxable year or any prior taxable year4 4 7e7 ,effective date ,the amendments made by this section shall apply to periods after ,december #ca1 #bjah1 in taxable years ending after such date1 under rules similar to the rules of section #dh7m7 of such ,code 7as in effect on the day before the date of the enactment of the ,revenue ,reconciliation ,act of #aiij74 #d4 ,study of biogas and nutrient reuse 7a7 ,in general ,the ,secretary of the ,treasury shall enter into an agreement with the ,national ,renewable ,energy ,laboratory to undertake a study of biogas that addresses the following3 7#a7 ,the quality of biogas1 including a comparison of biogas to natural gas and the identification of any components of biogas which make biogas unsuitable for injection into existing natural gas pipelines4 7#b7 ,methods for obtaining the highest energy content in biogas1 including the use of co-digestion and identifying the optimal feed mixture4 7#c7 ,recommendations for the expansion of biogas production1 including an analysis of the extent to which increasing the methane content of biogas would result in the greater use of biogas and an analysis of how the expanded use of biogas could help meet the growing energy needs of the ,united ,states4 7#d7 ,methods for productive use of nutrients recovered from qualified manure resource recovery property that benefits the agricultural economy4 7b7 ,report ,not later than #b years after the date of the enactment of this ,act1 the ,secretary shall submit to ,congress a report on the study conducted under subsection 7a74