Landfill Gas-to-Energy Tax Credit Act - Amends the Internal Revenue Code to: (1) extend until January 1, 2009, the eligibility of landfill gas facilities for the tax credit for the production of electricity from the biodegration of municipal solid waste; (2) modify the adjustment to the tax credit rate for landfill gas facilities; (3) allow an extension of the termination date applicable to the tax credit for landfill gas facilities for facilities placed in service before July 1, 2009, pursuant to a binding written contract in effect before January 1, 2009; and (4) allow a tax credit for the production of fuel from landfill gas facilities placed in service before such date.