A bill to amend the Internal Revenue code of 1986 to extend for 5 years the credit for electricity produced from certain renewable resources, and for other purposes.

Amends the Internal Revenue Code to: (1) extend through 2010 the tax credit for electricity produced from certain renewable resources (e.g., wind, biomass, poultry waste); (2) allow certain organizations, including tax-exempt organizations, State and local governments, and Indian tribal governments, to sell unused amounts of such tax credit.