This bill proposes to extend a significant federal incentive for renewable energy by prolonging the energy tax credit available for qualified biogas property. It achieves this by amending Section 48(c)(7)(C) of the Internal Revenue Code of 1986, which currently governs the expiration of this credit. Specifically, the legislation changes the credit's sunset date from December 31, 2024 , to December 31, 2025 . This extension will apply to any qualified biogas property for which construction begins after December 31, 2024, aiming to support continued development in the biogas sector.