To amend the Internal Revenue Code of 1986 to extend and modify the credit for producing fuel from a nonconventional source.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to the credit for nonconventional-source fuel production, to: (1) ensure the credit applies to qualifying new wells; and (2) extend the credit for certain existing oil and gas wells and facilities producing qualified fuel from landfill gas.…