Solid Waste & Recycling


U.S. Congress approves landfill gas tax credits

The Solid Waste Association of North America's (SWANA) long-standing landfill gas tax credit effort, led by its Lan...

The Solid Waste Association of North America’s (SWANA) long-standing landfill gas tax credit effort, led by its Landfill Gas Advocacy Coalition, claimed victory mid-October when the U.S. Senate gave final approval to a corporate tax measure that includes landfill gas tax credits. The bill was sent to President Bush, who is expected to sign the bill into law.

The legislation, H.R. 4520, contains a section 45 credit for landfill gas (LFG) and Waste-to-Energy (WTE) for facilities placed in service between the bill’s enactment and December 31, 2005. The credit is good for five years at 0.9 cents per kwh. These parameters were applied as part of an effort to make the bill revenue-neutral, a condition necessary to ensure its passage. Similar parameters were applied to all new section 45 renewable energy source tax credits. The corporate tax bill was originally created to repeal a tax break found in violation of global trade rules by the World Trade Organization (WTO).

John H. Skinner, Ph.D., SWANA’s Executive Director and CEO, commented, "This is a victory for all of our members who have worked so hard these last seven years to get tax credits for landfill gas recovery facilities.

"This legislation represents a major first step for landfill gas tax credits, and shows that leaders at the highest levels of our federal government have realized what SWANA has known all along: landfill gas is a real source of renewable energy, similar to solar power and wind. SWANA will continue to work to make gains in these credits and ensure their longevity."

SWANA will continue its efforts by seeking an extension of the credit in the 109th Congress.

To view the full text or summary of the bill, visit and enter bill number HR 4520.

About SWANA:

For over 40 years, SWANA, The Solid Waste Association of North America, has been the leading professional association in the solid waste management field. SWANA’s mission is “to advance the practice of environmentally and economically sound management of municipal solid waste.” SWANA serves over 7,000 members and thousands more industry professionals with technical conferences, certifications, publications and a large offering of technical training courses.

contact Todd Von Deak
Director of Marketing and Member Services
1-800-GO-SWANA (467-9262)

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