,,ii  #aai? ,,congress  #a/ ,session    
,s4 #abeb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #b1 #bjbe,mr4   
,tillis 7= himself & ,mr4 ,w>n]7        
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to promote !      
increas$ use ( r5ewable natural gas1 to 
r$uce gre5h\se gas emissions & o!r      
h>mful transportation-relat$ emissions t
 contribute to poor air quality1 & to   
increase job creation & economic        
opportunity ?r\gh\t ! ,unit$ ,/ates4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,r5ewable ,natural ,gas ,inc5tive ,act
 ( #bjbe4  #b4 ,increas$ cr$it =        
r5ewable natural gas  7a7 ,9 g5]al      
,section #fdbf ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$-- 7#a7 9         
subsection 7a77#b71 by ins]t+ & 7l7 aft]
 subsection 7d71 &  7#b7 by add+ at !   
end ! foll[+ new subsection3  7l7       
,r5ewable natural gas fuel cr$it  7#a7  
,9 g5]al ,= purposes ( ?is section1 !   

r5ewable natural gas fuel cr$it is !    
product ( #a4jj & ! numb] ( gallons (   
r5ewable natural gas or gasol9e gallon  
equival5ts ( a nonliquid r5ewable       
natural gas sold by ! taxpay] = use z a 
fuel 9 a motor vehicle or motorboat1    
sold by ! taxpay] = use z a fuel 9      
aviation1 or s us$ by ! taxpay]4  7#b7  
,r5ewable natural gas ,= purposes ( ?is 
section1 ! t]m r5ewable natural gas     
means compress$ or liquefi$ gas d]iv$ f 
biomass 7z def9$ 9 section              
#de,k7c77#c77-- 7,a7 :i* 0 produc$ by a 
p]son regi/]$ "u section #daja7;a71 &   
7,b7 ) respect to :i* ! produc] has made
 a c]tification describ$ 9 p>agraph     
7#d74  7#c7 ,treatm5t ( bl5d$ r5ewable  
natural gas  7,a7 ,9 g5]al ,"u          
regulations prescrib$ by ! ,secret>y1 a 
sale ( bl5d$ r5ewable natural gas %all  
be treat$ z a sale ( r5ewable natural   
gas fuel if-- 7i7 at ! "t ! r5ewable    
natural gas 0 bl5d$ ) o!r compress$ or  
liquefi$ natural gas1 ! taxpay] _h a    
contract ) ! regi/]$ produc] ( su*      

r5ewable natural gas = ! sale ( su* gas 
= use z a fuel 9 a motor vehicle or     
motorboat1 or = use z a fuel 9 aviation1
  7ii7 su* contract 0 ent]$ into be=e ! 
sale ( ! bl5d$ r5ewable natural gas &   
specifies ! numb] ( gallons ( r5ewable  
natural gas provid$ = su* purposes & !  
p]iod = :i* su* contract is 9 effect1 & 
7iii7 ! regi/]$ produc] ( su* fuel      
provides to ! taxpay] ! c]tification    
describ$ 9 p>agraph 7#d74  7,b7         
,limitation ,! am\nt ( bl5d$ r5ewable   
natural gas treat$ z r5ewable natural   
gas "u subp>agraph 7,a7 = any p]iod %all
 n exce$ ! numb] ( gallons ( r5ewable   
natural gas specifi$ "u subp>agraph     
7,a77ii7 & c]tifi$ by ! produc] "u      
p>agraph 7#d7 = su* p]iod4  7,c7 ,bl5d$ 
r5ewable natural gas ,= purposes ( ?is  
subsection1 ! t]m bl5d$ r5ewable natural
 gas means compress$ or liquefi$ natural
 gas :i* consi/s ( bo? r5ewable natural 
gas & o!r compress$ or liquefi$ natural 
gas4  7#d7 ,c]tification ,a c]tification
 is describ$ 9 ?is subp>agraph if su*   

c]tification-- 7,a7 id5tifies ! product 
produc$ & ! gallon equival5t ( fuel     
acquir$ by ! taxpay] = a purpose        
describ$ 9 p>agraph 7#a71 &  7,b7 is    
provid$ su* =m & mann] z prescrib$ by ! 
,secret>y4  7#e7 ,gasol9e gallon        
equival5t ,= purposes ( ?is subsection1 
! t]m gasol9e gallon equival5t means1 ) 
respect to any nonliquid r5ewable       
natural gas1 ! am\nt ( su* fuel hav+ a  
,btu cont5t ( #abd1hjj 7high] heat+     
value74  7#f7 ,t]m9ation ,?is subsection
 %all n apply to any sale or use = any  
p]iod aft] ,decemb] #ca1 #bjce4  4  7b7 
,application ( o!r rules  7#a7          
,regi/ration ,! la/ s5t5ce ( section    
#fdbf7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ subsections 7d7 
& 7e7 & ins]t+ subsections 7d71 7e71 &  
7l74  7#b7 ,d5ial ( d\ble b5efit        
,section #fdbf7;h7 ( su* ,code is am5d$ 
by /rik+ subsection 7d7 or 7e7 & ins]t+ 
subsection 7d71 7e71 or 7l74  7#c7 ,fuel
 mu/ be connect$ to ! ,unit$ ,/ates     
,section #fdbf7;i7 ( su* ,code is am5d$ 

by ins]t+ aft] p>agraph 7#b7 ! foll[+   
new p>agraph3  7#c7 ,r5ewable natural   
gas ,no cr$it %all be det]m9$ "u ?is    
section ) respect to any r5ewable       
natural gas :i* is produc$ outside !    
,unit$ ,/ates = use z a fuel outside !  
,unit$ ,/ates4  4  7#d7 ,en]gy          
equival5cy ,section #fdbf7;j7 ( su*     
,code is am5d$-- 7,a7 by ins]t+ or      
r5ewable natural gas1 aft] alt]native   
fuel1 &  7,b7 by ins]t+ or gas aft] su* 
a fuel4  7c7 ,paym5ts  7#a7 ,9 g5]al    
,section #fdbg7;e7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by r$esignat+    
p>agraphs 7#c7 ?r\gh 7#f7 z p>agraphs   
7#d7 ?r\gh 7#g71 respectively1 & by     
ins]t+ aft] p>agraph 7#b7 ! foll[+ new  
p>agraph3  7#c7 ,r5ewable natural gas   
,if any p]son sells or uses r5ewable    
natural gas 7z def9$ 9 section          
#fdbf7k77#b77 = a purpose describ$ 9    
section #fdbf7k77#a7 9 su* p]son's trade
 or bus9ess1 ! ,secret>y %all pay 7)\t  
int]e/7 to su* p]son an am\nt equal to !
 r5ewable natural gas fuel cr$it )      

respect to su* fuel4  4  7#b7 ,t]m9ation
 ,section #fdbg7;e77#g7 ( su* ,code1 z  
r$esignat$ by p>agraph 7#a71 is am5d$ by
 /rik+ & at ! end ( subp>agraph 7,d71 by
 /rik+ ! p]iod at ! end ( subp>agraph   
7,e7 & ins]t+ 1 &1 & by add+ at ! end ! 
foll[+ new subp>agraph3  7,f7 any       
r5ewable natural gas 7z def9$ 9 section 
#fdbf7k77#b77 sold or us$ aft] ,decemb] 
#ca1 #bjce4  4  7#c7 ,con=m+ am5dm5ts   
7,a7 ,section #fdbg7;e77#d7 ( su* ,code1
 z r$esignat$ by p>agraph 7#a71 is      
am5d$-- 7i7 by /rik+ p>agraph 7#a7 or   
7#b7 & ins]t+ p>agraph 7#a71 7#b71 or   
7#c71 &  7ii7 by /rik+ any mixture or   
alt]native fuel & ins]t+ any mixture1   
alt]native fuel1 or r5ewable natural    
gas4  7,b7 ,section #fdbg7;e77#f7 ( su* 
,code1 z r$esignat$ by p>agraph 7#a71 is
 am5d$ by /rik+ alt]native fuel cr$it or
 alt]native fuel mixture cr$it & ins]t+ 
alt]native fuel cr$it1 alt]native fuel  
mixture cr$it1 or r5ewable natural gas  
fuel cr$it4  7,c7 ,section #fdbg7;e77#f7
 ( su* ,code1 z r$esignat$ by p>agraph  

7#a71 is am5d$-- 7i7 by /rik+ p>agraph  
7#a7 or 7#b7 & ins]t+ p>agraph 7#a71    
7#b71 or 7#c71 &  7ii7 by /rik+ any     
mixture or alt]native fuel & ins]t+ any 
mixture1 alt]native fuel1 or r5ewable   
natural gas4  7d7 ,regi/ration ,section 
#daja7;a7 ( su* ,code is am5d$-- 7#a7 by
 /rik+ & be=e e p]son produc+ second    
g5]ation bi(uel1 &  7#b7 by ins]t+ 1 & e
 p]son produc+ r5ewable natural gas 7z  
def9$ 9 section #fdbf7k77#b77 aft] 7z   
def9$ 9 section #dj7;b77#f77;,e774  7e7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to fuel sold or us$ 9
 cal5d> qu>t]s beg9n+ aft] ! date ( !   
enactm5t ( ?is ,act4