; and (ii) significant indirect emissions, including from— (I) land use changes and temporal changes in forest carbon sequestration; (II) biomass harvests, regrowth, and avoided decomposition related to the full fuel life cycle, including all stages of fuel and feedstock production and distribution; and (III) feedstock generation or extraction through the distribution and delivery of the finished fuel to the ultimate consumer. (b) Guidelines Not later than 1 year after the date of enactment of this Act, the Administrator shall, recognizing the recommendations of and coordinating with the Scientific Advisory Board of the Environmental Protection Agency regarding the accounting of biogenic carbon dioxide emissions and after notice and public comment, issue guidelines for calculating lifecycle greenhouse gas emissions for renewable biomass (as that term is defined in section 610(b) of the Public Utility Regulatory Policies Act of 1978). 5. Energy efficiency resource standard for retail electricity and natural gas suppliers (a) In general Title VI of the Public Utility Regulatory Policies Act of 1978 ( 16 U.S.C. 2601 et seq.) (as amended by section 2) is amended by adding after section 610 the following: 611. Federal energy efficiency resource standard for retail electricity and natural gas suppliers (a) Findings Congress finds that— (1) the Federal energy efficiency resource standard established by this section— (A) establishes nationwide minimum levels of electricity and natural gas savings to be achieved through utility efficiency programs, building energy codes, appliance standards, and related efficiency measures; and (B) rewards energy-saving improvements achieved through— (i) end-use energy efficiency upgrades; (ii) reduced losses in transmission and distribution of energy; and (iii) fuel-switching, to the extent that the switching results in reduced primary energy use