US SB1252

Creates a $1.00 per gallon tax credit for renewable natural gas (RNG) sold or used as fuel in motor vehicles, motorboats, or aviation, amending Internal Revenue Code Section 6426

Defines renewable natural gas as compressed or liquefied gas derived from biomass, produced by a registered person with required certification

Allows blended renewable natural gas (RNG mixed with conventional natural gas) to qualify for the credit under specific contract and certification requirements

Requires RNG to be produced and used within the United States to qualify; fuel produced or used outside the U.S. is ineligible for the credit

Credit expires December 31, 2035, and applies to fuel sold or used in calendar quarters beginning after enactment