,,ii #aagth ,,congress #b;d ,session ,s4 #defh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #bj1 #bjbb,mr4 ,burr 7for himself and ,mr4 ,warner7 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 promote the increased use of renewable natural gas1 to reduce greenhouse gas emissions and other harmful transportation-related emissions that contribute to poor air quality1 and to increase job creation and economic opportunity throughout the ,united ,states4 #a4 ,short title ,this ,act may be cited as the ,renewable ,natural ,gas ,incentive ,act of #bjbb4 #b4 ,increased credit for renewable natural gas 7a7 ,in general ,section #fdbf of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7a77#b71 by inserting and 7k71 and 7#b7 by adding at the end the following new subsection3 7k7 ,renewable natural gas fuel credit 7#a7 ,in general ,for purposes of this section1 the renewable natural gas fuel credit is the product of #a4jj and the number of gallons of renewable natural gas or gasoline gallon equivalents of a nonliquid renewable natural gas sold by the taxpayer for use as a fuel in a motor vehicle or motorboat1 sold by the taxpayer for use as a fuel in aviation1 or so used by the taxpayer4 7#b7 ,renewable natural gas ,for purposes of this section1 the term renewable natural gas means compressed or liquefied gas derived from biomass 7as defined in section #de,k7c77#c77-- 7,a7 which produced by a person registered under section #daja7;a71 and 7,b7 with respect to which the producer has made a certification described in paragraph 7#d74 7#c7 ,treatment of blended renewable natural gas 7,a7 ,in general ,under regulations prescribed by the ,secretary1 a sale of blended renewable natural gas shall be treated as a sale of renewable natural gas fuel if-- 7i7 at the time the renewable natural gas was blended with other compressed or liquefied natural gas1 the taxpayer had a contract with the registered producer of such renewable natural gas for the sale of such gas for use as a fuel in a motor vehicle or motorboat1 or for use as a fuel in aviation1 7ii7 such contract was entered into before the sale of the blended renewable natural gas and specifies the number of gallons of renewable natural gas provided for such purposes and the period for which such contract is in effect1 and 7iii7 the registered producer of such fuel provides to the taxpayer the certification described in paragraph 7#d74 7,b7 ,limitation ,the amount of blended renewable natural gas treated as renewable natural gas under subparagraph 7,a7 for any period shall not exceed the number of gallons of renewable natural gas specified under subparagraph 7,a77ii7 and certified by the producer under paragraph 7#d7 for such period4 7,c7 ,blended renewable natural gas ,for purposes of this subsection1 the term blended renewable natural gas means compressed or liquefied natural gas which consists of both renewable natural gas and other compressed or liquefied natural gas4 7#d7 ,certification ,a certification is described in this subparagraph if such certification-- 7,a7 identifies the product produced and the gallon equivalent of fuel acquired by the taxpayer for a purpose described in paragraph 7#a71 and 7,b7 is provided such form and manner as prescribed by the ,secretary4 7#e7 ,gasoline gallon equivalent ,for purposes of this subsection1 the term gasoline gallon equivalent means1 with respect to any nonliquid renewable natural gas1 the amount of such fuel having a ,btu content of #abd1hjj 7higher heating value74 7#f7 ,termination ,this subsection shall not apply to any sale or use for any period after ,december #ca1 #bjcb4 4 7b7 ,application of other rules 7#a7 ,registration ,the last sentence of section #fdbf7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking subsections 7d7 and 7e7 and inserting subsections 7d71 7e71 and 7k74 7#b7 ,denial of double benefit ,section #fdbf7;h7 of such ,code is amended by striking subsection 7d7 or 7e7 and inserting subsection 7d71 7e71 or 7k74 7#c7 ,fuel must be connected to the ,united ,states ,section #fdbf7;i7 of such ,code is amended by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,renewable natural gas ,no credit shall be determined under this section with respect to any renewable natural gas which is produced outside the ,united ,states for use as a fuel outside the ,united ,states4 4 7#d7 ,energy equivalency ,section #fdbf7;j7 of such ,code is amended-- 7,a7 by inserting or renewable natural gas1 after alternative fuel1 and 7,b7 by inserting or gas after such a fuel4 7c7 ,payments 7#a7 ,in general ,section #fdbg7;e7 of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraphs 7#c7 through 7#f7 as paragraphs 7#d7 through 7#g71 respectively1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 ,renewable natural gas ,if any person sells or uses renewable natural gas 7as defined in section #fdbf7k77#b77 for a purpose described in section #fdbf7k77#a7 in such person's trade or business1 the ,secretary shall pay 7without interest7 to such person an amount equal to the renewable natural gas fuel credit with respect to such fuel4 4 7#b7 ,termination ,paragraph 7#g7 of section #fdbg7;e7 of such ,code1 as redesignated by paragraph 7#a71 is amended by striking and at the end of subparagraph 7,c71 by striking the period at the end of subparagraph 7,d7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,e7 any renewable natural gas 7as defined in section #fdbf7k77#b77 sold or used after ,december #ca1 #bjcb4 4 7#c7 ,conforming amendments 7,a7 ,paragraph 7#d7 of section #fdbg7;e7 of such ,code1 as redesignated by paragraph 7#a71 is amended-- 7i7 by striking paragraph 7#a7 or 7#b7 and inserting paragraph 7#a71 7#b71 or 7#c71 and 7ii7 by striking any mixture or alternative fuel and inserting any mixture1 alternative fuel1 or renewable natural gas4 7,b7 ,paragraph 7#e7 of section #fdbg7;e7 of such ,code1 as redesignated by paragraph 7#a71 is amended by striking alternative fuel credit or alternative fuel mixture credit and inserting alternative fuel credit1 alternative fuel mixture credit1 or renewable natural gas fuel credit4 7,c7 ,paragraph 7#f7 of section #fdbg7;e7 of such ,code1 as redesignated by paragraph 7#a71 is amended-- 7i7 by striking paragraph 7#a7 or 7#b7 and inserting paragraph 7#a71 7#b71 or 7#c71 and 7ii7 by striking any mixture or alternative fuel and inserting any mixture1 alternative fuel1 or renewable natural gas4 7d7 ,registration ,section #daja7;a7 of such ,code is amended-- 7#a7 by striking and before every person producing second generation biofuel1 and 7#b7 by inserting 1 and every person producing renewable natural gas 7as defined in section #fdbf7k77#b7 after 7as defined in section #dj7;b77#f77;,e774 7e7 ,effective date ,the amendments made by this section shall apply to fuel sold or used after ,december #ca1 #bjbb4