To amend the Internal Revenue Code of 1986 to provide credit for producing fuel from nonconventional sources.

Amends the Internal Revenue Code to extend the income tax credit for producing fuel from a nonconventional source to qualified fuels: (1) from wells or facilities in service before January 1, 1993; and (2) sold before January 1, 1993. (The change represents a two-year extension of the credit.)

Affirms natural gas found in tight sands formations as a qualified fuel with respect to the credit.