1. Short Title This Act may be cited as the Agriculture Environmental Stewardship Act of 2017 . 2. Findings Congress finds the following: (1) Incentives and encouragement for the conservation and appropriate handling of nutrients contained in organic matter are necessary. (2) Biogas systems will save Federal, State, and local taxpayers money by converting waste into useful products, such as fuel, fertilizer, thermal heat, feedstock for hydrogen fuel cells, and renewable chemicals. (3) Manure resource recovery systems will save Federal, State, and local taxpayers money by recovering the nutrients contained in organic matter from their source, rather than recovering the nutrients after they have entered landfills or waterways. 3. Energy Credit for Qualified Biogas Property and Qualified Manure Resource Recovery Property (a) In General Section 48(a)(3)(A) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (vi) and by adding at the end the following new clauses: (viii) qualified biogas property, or (ix) qualified manure resource recovery property, . (b) 30-Percent Credit Section 48(a)(2)(A)(i) of such Code is amended by striking and at the end of subclause (III), by striking and at the end of subclause (IV), and by adding at the end the following new subclauses: (V) qualified biogas property, and (VI) qualified manure resource recovery property, and . (c) Definitions Section 48(c) of such Code is amended by adding at the end the following new paragraphs: (5) Qualified biogas property (A) In general The term qualified biogas property means property comprising a system which— (i) uses anaerobic digesters, or other biological, chemical, thermal, or mechanical processes (alone or in combination), to convert biomass (as defined in section 45K(c)(3)) into a gas which consists of not less than 52 percent methane, and (ii) captures such gas for use as a fuel. (B) Inclusion of certain cleaning and conditioning equipment Such term shall include any property which cleans and conditions the gas