To amend the Internal Revenue Code of 1986 to provide credit for producing fuel from nonconventional sources.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to extend the income tax credit for producing fuel from a nonconventional source to qualified fuels: (1) from wells or facilities in service before January 1, 1993; and (2) sold before January 1, 1993. (The change represents a two-year extension of the credit.) Affirms natural gas found in tight sands formations as a qualified fuel with respect to the credit.…