Property Section 45(e) of such Code is amended by adding at the end the following new paragraph: (12) Coordination with energy credit for qualified biogas property The term qualified facility shall not include any facility which produces electricity from gas produced by qualified biogas property (as defined in section 48(c)(5)) if a credit is determined under section 48 with respect to such property for the taxable year or any prior taxable year. . (e) Effective Date The amendments made by this section shall apply to periods after December 31, 2018, in taxable years ending after such date, under rules similar to the rules of section 48(m) of such Code (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). 4. Renewable energy bonds relating to biogas property and manure resource recovery property (a) In General Part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following: H Nonrefundable credit to holders of certain bonds Sec. 54. Credit to holders of qualified renewable energy bonds. 54. Credit to holders of qualified renewable energy bonds (a) Allowance of Credit If a taxpayer holds a qualified renewable energy bond on one or more credit allowance dates of the bond during any taxable year, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 70 percent of the sum of the credits determined under subsection (b) with respect to such dates. (b) Amount of Credit (1) In general The amount of the credit determined under this subsection with respect to any credit allowance date for a qualified renewable energy bond is 25 percent of the annual credit determined with respect to such bond. (2) Annual credit The annual credit determined with respect to any qualified renewable energy bond is the product of— (A) the applicable credit rate, multiplied by (B) the outstanding face amount of the bond. (3) Applicable credit rate For purposes of paragraph (2), the