Agriculture Environmental Stewardship Act of 2017

[AI summary unavailable — showing source text] Agriculture Environmental Stewardship Act of 2017 This bill amends the Internal Revenue Code to allow energy tax credits through 2021 for investments in: (1) qualified biogas property, or (2) qualified manure resource recovery property. The bill also permits new clean renewable energy bonds to be used for such properties. "Qualified biogas property" comprises a system that: (1) uses anaerobic digesters or other specified processes to convert biomass into a gas which is at least 52% methane, and (2) captures the gas for use as a fuel. The term includes property that cleans and conditions the gas for use as a fuel. "Qualified manure resource recovery property" comprises a system that uses specified processes to recover the nutrients nitrogen and phosphorus from a non-treated digestate or animal manure by reducing or separating at least 50% of the nutrients, excluding any reductions during the incineration, storage, composting, or field application of the non-treated digestate or animal manure. The term also includes certain processing equipment. The Department of the Treasury must enter into an agreement with the National Renewable Energy Laboratory for a study of…