To amend the Internal Revenue Code of 1986 to modify the credit for the production of fuel from nonconventional sources and the credit for the production of electricity to include landfill gas.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code (IRC) provision concerning the credit for producing fuel from a nonconventional source to provide, in general, that in the case of a facility for producing qualified fuel from landfill gas which is placed in service after June 30, 1998, and before January 1, 2008, the provision shall apply to fuel produced at such facility during the five-year period beginning on the later of: (1) the date such facility was placed in service; or (2) enactment. Amends the IRC provision concerning electricity produced from certain renewable sources to: (1) include landfill gas as a qualified energy resource; and (2) include, in the case of a facility using landfill gas to produce electricity, as a qualified facility any such facility owned by the taxpayer which is originally placed in service before January 1, 2008.…