Revises the definition of "eligible renewable resource," for purposes of the energy independence act, to include incremental electricity produced as a result of a capital investment completed after March 31, 1999, that increases, relative to a baseline level of generation prior to the capital investment, the amount of electricity generated in a facility that generates qualified biomass energy and that commenced operation before March 31, 1999.

Requires the facility to demonstrate that the incremental electricity resulted from the capital investment, which does not include expenditures on operation and maintenance in the normal course of business, through direct or calculated measurement.