Agricultural Environmental Stewardship Act of 2025

H.R. 536 · 119th Congress · Jan 16, 2025 · Lineage

A BILL

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

This Act may be cited as the “Agricultural Environmental Stewardship Act of 2025”.

(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”.

(b)

Effective date— The amendment made by this section shall apply to property the construction of which begins after December 31, 2024.