To amend the Internal Revenue Code of 1986 to provide a credit against income tax for biomethane produced from biomass which is equivalent to the credit allowed for electricity produced from biomass.

Amends the Internal Revenue Code to: (1) allow a tax credit for the production of biomethane from biomass and make such credit amount equal to the tax credit for producing electricity from biomass; and (2) include biomethane facilities as qualified facilities for purposes of the tax credit for producing electricity from renewable resources.