S. 494Senate108th Congress (2003-2005)In Committee

A bill to amend the Internal Revenue Code of 1986 to include agricultural and animal waste sources as a renewable energy resource.

Sponsored by Mike CrapoSen. Mike Crapo (R-ID)
Introduced February 27, 2003

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2978)

February 27, 2003

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SenateIntro Referral

Introduced in Senate

February 27, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S2978)

February 27, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2978)

February 27, 2003

Floor Debate

16 members

What members said about S. 494 on the floor

9 Republicans6 Democrats1 Independent
Christopher S. Bond
Sen. Christopher S. BondR-MO · Feb 4, 2004

Will my friend from Nevada yield for a question? Mr. President, I appreciate very much my distinguished copartner on the Transportation Subcommittee talking about the need to get this bill through…

James M. Inhofe
Sen. James M. InhofeR-OK · Feb 4, 2004

Yesterday, we had several occasions where we were trying to stay on the bill, and we kept saying: All right, one more person, one more person, one more person. As manager of the bill, I am going to…

James M. Jeffords
Sen. James M. JeffordsI-VT · Feb 4, 2004

I thank the chairman. As has been pointed out already by one of our members, the bill we are talking about is rather extensive. But it was not done quickly or without the tremendous work of staff and…

Thomas A. Daschle
Sen. Thomas A. DaschleD-SD · Feb 4, 2004

Mr. President, if we have an impasse about scheduling this afternoon, I wonder if it would be appropriate to ask consent that we have morning business tomorrow immediately after we commence Senate…

Harry Reid
Sen. Harry ReidD-NV · Feb 4, 2004

Mr. President, if the Senator will yield, I think we could probably work this out. Why don't we go ahead and get rid of the Bond amendment--all they want is a time certain--and have them come and…

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William H. Frist
Sen. William H. FristR-TN · Feb 4, 2004

Mr. President, this morning the Senate and House were privileged to conduct a joint meeting--a wonderful meeting--to hear a powerful address by President Aznar of Spain. I again thank President…

Wayne Allard
Sen. Wayne AllardR-CO · Feb 4, 2004

Mr. President, I thank the Senator from Wyoming for his statement. I have worked with him on the Environment and Public Works Committee on this important piece of legislation. The fact is there are a…

Judd Gregg
Sen. Judd GreggR-NH · Feb 4, 2004

Mr. President, I rise again as we proceed on the bill to present my concerns about where we are in the process relative to the highway bill and relative to the management of the Federal budget. The…

Craig Thomas
Sen. Craig ThomasR-WY · Feb 4, 2004

Mr. President, I thank my friend from Missouri. I am glad this conversation is going on. Certainly there isn't anything before us that is more immediate in need and more important than this highway…

Harry Reid
Sen. Harry ReidD-NV · Feb 27, 2003

Mr. President, I rise today to reintroduce the Washoe Tribe Land Conveyance Act. I introduced this bill in both the 106th and 107th Congress, and it passed the Senate unanimously in 2000 and 2002.…

Mike DeWine
Sen. Mike DeWineR-OH · Feb 27, 2003

Mr. President, I returned this week from my 12th trip to Haiti. As my colleagues are aware, I have many long-standing concerns about the dire political, economic, and humanitarian situation in Haiti.…

Mitch McConnell
Sen. Mitch McConnellR-KY · Sep 21, 2004

Mr. President, it is after Labor Day so the campaign rhetoric is in full bloom. One thing we have already heard and continue to hear is this charge of a ``do-nothing'' Congress. And in yet another…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Feb 27, 2003

Mr. President, I am pleased to introduce the Medicare Patient Access to Physical Therapists Act of 2003, which allows Medicare beneficiaries direct access to qualified physical therapists without a…

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Mike Crapo
Sen. Mike CrapoR-ID · Feb 27, 2003

Mr. President, I rise to introduce legislation that will encourage the expansion of an often overlooked domestic energy resource that offers a source of revenue for our rural communities and an…

Harry Reid
Sen. Harry ReidD-NV · Sep 21, 2004

Mr. President, I want to make a brief statement. I have already spoken today on the issue Senator McConnell has presented to the body. It was done earlier today by the distinguished junior Senator…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Feb 4, 2004

Reserving the right to object, if I might be recognized following the vote to offer the amendment, that is fine. You may want to work on this amendment some. It is not an amendment of great moment…

Bob Graham
Sen. Bob GrahamD-FL · Feb 4, 2004

Reserving the right to object, I would like to ask a question. I was under the impression that I had an opportunity today to complete a series of statements I was making on intelligence reform, and…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Feb 4, 2004

I would like a half hour.

Bill Text

Latest available legislative text

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Introduced in SenateIssued February 27, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 494 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 494

To amend the Internal Revenue Code of 1986 to include agricultural and
animal waste sources as a renewable energy resource.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

February 27, 2003

Mr. Crapo introduced the following bill; which was read twice and
referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to include agricultural and
animal waste sources as a renewable energy resource.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. MODIFICATIONS TO CREDIT FOR ELECTRICITY PRODUCED FROM
RENEWABLE RESOURCES AND EXTENSION TO WASTE ENERGY.

(a) Expansion of Qualified Energy Resources.--
(1) In general.--Section 45(c)(1) of the Internal Revenue
Code of 1986 (defining qualified energy resources) is amended
by striking subparagraph (C) and inserting the following:
``(C) agricultural and animal waste sources.''.
(2) Definitions.--Section 45(c) of such Code (relating to
definitions) is amended by adding at the end the following new
paragraph:
``(5) Agricultural and animal waste sources.--The term
`agricultural and animal waste sources' means all waste heat,
steam, and fuels produced from the conversion of agricultural
and animal wastes, including by-products, packaging, and any
materials associated with the processing, feeding, selling,
transporting, and disposal of agricultural and animal products
or wastes (such as wood shavings, straw, rice hulls, and other
bedding material for the disposition of manure).''.
(b) Extension and Modification of Placed-In-Service Rules.--Section
45(c)(3) of the Internal Revenue Code of 1986 (defining qualified
facility) is amended by striking subparagraph (C) and inserting the
following:
``(C) Agricultural and animal waste facility.--In
the case of a facility using agricultural and animal
waste to produce electricity, the term ``qualified
facility'' means any facility of the taxpayer which is
originally placed in service--
``(i) in the case of a facility using
poultry waste, after December 31, 1999, and
before January 1, 2007, and
``(ii) in the case of any other facility,
after the date of the enactment of this
subparagraph and before January 1, 2007.
``(D) Combined production facilities included.--For
purposes of this paragraph, the term `qualified
facility' shall include a facility using agricultural
and animal waste to produce electricity and other
biobased products such as chemicals and fuels from
renewable resources.
``(E) Special rules.--In the case of a qualified
facility described in subparagraph (C)--
``(i) the 10-year period referred to in
subsection (a) shall be treated as beginning no
earlier than the date of the enactment of this
subparagraph, and
``(ii) subsection (b)(3) shall not apply to
any such facility originally placed in service
before January 1, 1997.''.
(c) Conforming Amendments.--
(1) The heading for section 45 of the Internal Revenue Code
of 1986 is amended by inserting ``and waste energy'' after
``renewable''.
(2) The item relating to section 45 in the table of
sections subpart D of part IV of subchapter A of chapter 1 of
such Code is amended by inserting ``and waste energy'' after
``renewable''.
(d) Effective Date.--The amendments made by this section shall
apply to electricity produced after the date of the enactment of this
Act.
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