To amend the Internal Revenue Code of 1986 to modify the credit for the production of fuel from nonconventional sources and the credit for the production of electricity to include landfill gas.

H.R. 1266, introduced in 2003, proposed to expand federal tax credits for businesses that capture and use landfill gas as a source of energy. The bill would have allowed facilities to claim credits for both producing fuel from landfill gas and for using that gas to generate electricity, provided the facilities were in service before 2008.

For everyday citizens, this legislation aimed to encourage the conversion of waste-related emissions into usable power, potentially reducing the environmental impact of landfills while increasing the supply of renewable energy. While this specific bill did not become law on its own, its core ideas were later incorporated into broader energy and jobs legislation that established similar incentives for the waste-to-energy industry.