119-hr536

HR
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Agricultural Environmental Stewardship Act of 2025

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Introduced:
Jan 16, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
3
Cosponsors
1
Summaries
8
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Jan 16, 2025
Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Jan 16, 2025 00
<p><strong>Agricultural Environmental Stewardship Act of 2025</strong></p><p>This bill extends for one year the energy investment tax credit for qualified biogas property (property that converts biomass into methane and captures the gas for sale or productive use).</p><p>Under the bill, the energy investment tax credit (as part of the general business tax credit) is allowed for investments in qualified biogas property for which construction begins on or before December 31, 2025. (Under current law, to qualify for the tax credit, construction of qualified biogas property must begin on or before December 31, 2024.)</p>

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Jan 16, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Jan 16, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Jan 16, 2025

Subjects (8)

Alternative and renewable resources Building construction Business investment and capital Climate change and greenhouse gases Energy efficiency and conservation Income tax credits Solid waste and recycling Taxation (Policy Area)

Cosponsors (3)

Text Versions (1)

Introduced in House

Jan 16, 2025

Full Bill Text

Length: 1,358 characters Version: Introduced in House Version Date: Jan 16, 2025 Last Updated: Nov 14, 2025 6:23 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 536 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 536

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

_______________________________________________________________________

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.

This Act may be cited as the ``Agricultural Environmental
Stewardship Act of 2025''.
SEC. 2.

(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''.
(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.
<all>