[Congressional Record (Bound Edition), Volume 147 (2001), Part 6]
[Extensions of Remarks]
[Page 8518]
[From the U.S. Government Publishing Office, www.gpo.gov]



 INTRODUCTION OF AN AMENDMENT TO THE INTERNAL REVENUE CODE OF 1986 TO 
   EXPAND THE CREDIT FOR ELECTRICITY PRODUCED FROM CERTAIN RENEWABLE 
             RESOURCES TO ENERGY PRODUCED FROM LANDFILL GAS

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                             HON. DAVE CAMP

                              of michigan

                    in the house of representatives

                         Thursday, May 17, 2001

  Mr. CAMP. Mr. Speaker, today, I am reintroducing legislation that 
would encourage the development of projects that capture landfill gas 
and use it as an alternative energy source. Furthermore, this bill 
would add incentives to landfill gas (LFG) projects by making the 
existing tax credit in Section 45 of the tax code available to them. 
Section 45 currently provides a tax credit for electricity generated by 
projects using wind, closed-loop biomass or poultry waste.
  I believe the host of environmental and renewable energy benefits 
that can be provided by LFG projects, as described below, also deserve 
federal support. Additionally, our legislation would extend the current 
tax credits for wind, closed-loop biomass and poultry waste.
  LFG is produced as waste decomposes in the many landfills that serve 
our communities. If not captured, the gas is odorous, presents a fire 
hazard, and contributes to local air pollution.
  This tax credit will encourage the installation of LFG utilization 
projects which capture and use the gas which would otherwise go unused. 
This captured product can then be used to generate electricity or as a 
fuel for heating. In addition, the captured gas can be used for 
industrial and commercial use and fuel cells or alternative fuel 
vehicles, decreasing our dependence on foreign fuels.
  For communities owning municipal solid waste landfills, sale of the 
electricity or gas from such projects can provide a welcome stream of 
revenues to offset the cost of environmental controls at the landfills, 
including Clean Air Act requirements, and other costs related to solid 
waste management and recycling services. LFG's use can also 
significantly reduce greenhouse gas emissions.
  Currently, there are about 270 LFG projects in existence, the bulk of 
which were made possible by a previous federal tax credit for 
development of non-conventional fuels. It is estimated that between 400 
and 500 additional LFG projects could be brought on line if a tax 
credit were provided. With these potential energy projects on line, the 
nation could save more than 40 million barrels of oil annually.

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