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S 494 108th Congress Senate

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

Introduced: February 27, 2003 Introduced by: Crapo, Mike Republican · Idaho See on congress.gov
Taxation Agriculture and FoodAlternative energy sourcesCommerceElectric power production
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EnergyEnvironmental ProtectionFarm manureIncome taxPackagingPoultryPublic Lands and Natural ResourcesRefuse as fuelTax creditsWood
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 27, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2978)
Feb 27, 2003
Sponsor introductory remarks on measure. (CR S2978)
Feb 27, 2003
Introduced in Senate
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 Latest action February 27, 2003

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

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include within the scope of the credit for electricity produced from certain renewable resources: (1) electricity produced from agricultural and animal waste; and (2) certain agricultural and animal waste facilities and combined production facilities (production of electricity from agricultural and animal waste and other biobased products).
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 494: A bill to amend the Internal Revenue Code of 1986 to include agricultural and animal waste sources as a renewable energy resource.. 108th Congress. Open America. https://openamerica.io/bill/108-S-494/
MLA
"S. 494: A bill to amend the Internal Revenue Code of 1986 to include agricultural and animal waste sources as a renewable energy resource.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-494/.
Bluebook (legal)
S. 494, 108th Cong. (2026), https://openamerica.io/bill/108-S-494/.
Markdown link
[S. 494: A bill to amend the Internal Revenue Code of 1986 to include agricultural and animal waste sources as a renewable energy resource.](https://openamerica.io/bill/108-S-494/)
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