A bill to amend the Internal Revenue Code of 1986 to extend the credit for producing fuel from nonconventional sources to gas produced from oil shale, to allow taxpayers subject to the alternative minimum tax full credit for producing fuel from nonconventional sources, and for other purposes.

Amends the Internal Revenue Code to extend the credit for producing fuel from a nonconventional source to gas produced from shale.

Places a three-year moratorium (from December 31, 1990, until December 31, 1993) on the pollution control bond and energy investment offsets against the nonconventional fuels credit.

Eliminates the requirement that gas produced from oil shale be sold to unrelated parties.

Ensures that any taxpayer is able to take such credit regardless of whether the taxpayer is paying regular or alternative minimum tax.