Back to all bills
HR 536119th CongressIn Committee
Agricultural Environmental Stewardship Act of 2025
Introduced: Jan 16, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Agricultural Environmental Stewardship Act of 2025 would extend the federal investment tax credit for qualified biogas property. Specifically, it moves the expiration of the energy credit under Section 48(c)(7)(C) of the Internal Revenue Code from December 31, 2024 to December 31, 2025. The extension applies to biogas projects whose construction begins after December 31, 2024. In short, the bill keeps in place and lengthens the incentive for farmers and others to invest in anaerobic digesters and related biogas technology by another year, without changing the credit amount or eligibility rules beyond the expiration date.
Key Points
- 1Title: The bill is named the Agricultural Environmental Stewardship Act of 2025.
- 2Purpose: To extend the energy credit for qualified biogas property.
- 3Deadline extension: The expiration date for the credit is extended from December 31, 2024 to December 31, 2025.
- 4Construction start trigger: The extension applies to property for which construction begins after December 31, 2024.
- 5Scope of change: The text only changes the expiration date; it does not alter credit rate or eligibility criteria beyond extending the deadline.
Impact Areas
Primary group/area affected: Farmers, ranchers, agricultural operations, and biogas project developers/installers who qualify for the biogas investment tax credit.Secondary group/area affected: Biogas equipment manufacturers and service providers; rural energy projects and farm co-ops.Additional impacts: Potential environmental benefits from increased adoption of biogas systems (e.g., improved waste management and reduced greenhouse gas emissions) and potential federal revenue impact due to the temporary extension of the tax credit.
Generated by gpt-5-nano on Nov 18, 2025