§ 40A. Biodiesel and renewable diesel used as fuel

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 2004

   Pub. L. 108–357 title III § 302(a) · 118 Stat. 1418

   Enacted · 26 U.S.C. § 40A

   Added Pub. L. 108–357, title III, § 302(a), Oct. 22, 2004, 118 Stat. 1463

   Source evidence

   Code source credit
   Added Pub. L. 108–357, title III, § 302(a), Oct. 22, 2004, 118 Stat. 1463

   Enacted provision · exact public law section
   (a) In General.— Subpart D of part IV of subchapter A of chapter 1 (relating to business related credits) is amended by inserting after section 40 the following new section: “SEC. 40A. BIODIESEL USED AS FUEL. “(a) General Rule.— For purposes of section 38, the biodiesel fuels credit determined under this section for the taxable year is an amount equal to the sum of— “(1) the biodiesel mixture credit, plus “(2) the biodiesel credit. “(b) Definition of Biodiesel Mixture Credit and Biodiesel Credit.— For purposes of this section— “(1) Biodiesel mixture credit.— “(A) In general.— The biodiesel mixture credit of any taxpayer for any taxable year is 50 cents for each gallon of biodiesel used by the taxpayer in the production of a qualified biodiesel mixture. “(B) Qualified biodiesel mixture.— The term ‘qualified biodiesel mixture’ means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which— “(i) is sold by the taxpayer producing such mixture to any person for use as a fuel, or “(ii) is used as a fuel by the taxpayer producing such mixture. “(C) Sale or use must be in trade or business, etc.— Biodiesel used in the production of a qualified biodiesel mixture shall be taken into account— “(i) only if the sale or use described in subparagraph (B) is in a trade or business of the taxpayer, and “(ii) for the taxable year in which such sale or use occurs. “(D) Casual off-farm production not eligible.— No credit shall be allowed under this section with respect to any casual off-farm production of a qualified biodiesel mixture. “(2) Biodiesel credit.— “(A) In general.— The biodiesel credit of any taxpayer for any taxable year is 50 cents for each gallon of biodiesel which is not in a mixture with diesel fuel and which during the taxable year— “(i) is used by the taxpayer as a fuel in a trade or business, or “(ii) is sold by the taxpayer at retail to a person and placed in the fuel tank of such person’s vehicle. “(B) User credit not to apply to biodiesel sold at retail.— No credit shall be allowed under subparagraph (A)(i) with respect to any biodiesel which was sold in a retail sale described in subparagraph (A)(ii). “(3) Credit for agri-biodiesel.— In Applicability. the case of any biodiesel which is agri-biodiesel, paragraphs (1)(A) and (2)(A) shall be applied by substituting ‘$1.00’ for ‘50 cents’. “(4) Certification for biodiesel.— No credit shall be allowed under this section unless the taxpayer obtains a certification (in such form and manner as prescribed by the Secretary) from the producer or importer of the biodiesel which identifies the product produced and the percentage of biodiesel and agri-biodiesel in the product. “(c) Coordination With Credit Against Excise Tax.— The amount of the credit determined under this section with respect to any biodiesel shall be properly reduced to take into account any benefit provided with respect to such biodiesel solely by reason of the application of section 6426 or 6427(e). “(d) Definitions and Special Rules.— For purposes of this section— “(1) Biodiesel.— The term ‘biodiesel’ means the monoalkyl esters of long chain fatty acids derived from plant or animal matter which meet— “(A) the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and “(B) the requirements of the American Society of Testing and Materials D6751. “(2) Agri-biodiesel.— The term ‘agri-biodiesel’ means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, and mustard seeds, and from animal fats. “(3) Mixture or biodiesel not used as a fuel, etc.— “(A) Mixtures.— If— “(i) any credit was determined under this section with respect to biodiesel used in the production of any qualified biodiesel mixture, and “(ii) any person— “(I) separates the biodiesel from the mixture, or “(II) without separation, uses the mixture other than as a fuel, then there is hereby imposed on such person a tax equal to the product of the rate applicable under subsection (b)(1)(A) and the number of gallons of such biodiesel in such mixture. “(B) Biodiesel.— If— “(i) any credit was determined under this section with respect to the retail sale of any biodiesel, and “(ii) any person mixes such biodiesel or uses such biodiesel other than as a fuel, then there is hereby imposed on such person a tax equal to the product of the rate applicable under subsection (b)(2)(A) and the number of gallons of such biodiesel. “(C) Applicable laws.— All provisions of law, including penalties, shall, insofar as applicable and not inconsistent with this section, apply in respect of any tax imposed under subparagraph (A) or (B) as if such tax were imposed by section 4081 and not by this chapter. “(4) Pass-thru in the case of estates and trusts.— Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply. “(e) Termination.— This section shall not apply to any sale or use after December 31, 2006.” .

2. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1346(b)(1) · 119 Stat. 594

   Inserted · 26 U.S.C. § 40A

   Pub. L. 109–58, § 1346(b)(1), inserted “and renewable diesel” after “Biodiesel” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 109–58, § 1346(b)(1), inserted “and renewable diesel” after “Biodiesel” in section catchline.

   Enacted provision · exact public law section
   (1) The heading for section 40A is amended by inserting “and renewable diesel” after “biodiesel”.

3. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1345(a) · 119 Stat. 594

   Amended · 26 U.S.C. § 40A(a)

   Pub. L. 109–58, § 1345(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “For purposes of section 38, the biodiesel fuels credit determined under this section for the taxable year is an amount equal to the sum of—

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 109–58, § 1345(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “For purposes of section 38, the biodiesel fuels credit determined under this section for the taxable year is an amount equal to the sum of—

   “(1) the biodiesel mixture credit, plus “(2) the biodiesel credit.”

   Enacted provision · exact public law section
   (a) In General.— Subsection (a) of section 40A (relating to biodiesel used as a fuel) is amended to read as follows: “(a) General Rule.— For purposes of section 38, the biodiesel fuels credit determined under this section for the taxable year is an amount equal to the sum of— “(1) the biodiesel mixture credit, plus “(2) the biodiesel credit, plus “(3) in the case of an eligible small agri-biodiesel producer, the small agri-biodiesel producer credit.” .

4. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1345(d)(2) · 119 Stat. 594

   Substituted · 26 U.S.C. § 40A(b)

   Pub. L. 109–58, § 1345(d)(2), substituted “, biodiesel credit, and small agri-biodiesel producer credit” for “and biodiesel credit” in heading

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 109–58, § 1345(d)(2), substituted “, biodiesel credit, and small agri-biodiesel producer credit” for “and biodiesel credit” in heading.

   Enacted provision · exact public law section
   (2) The heading of subsection (b) of section 40A is amended by striking “and Biodiesel Credit” and inserting “, Biodiesel Credit, and Small Agri-biodiesel Producer Credit”.

5. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1345(d)(1) · 119 Stat. 594

   Substituted · 26 U.S.C. § 40A(b)(4)

   Pub. L. 109–58, § 1345(d)(1), substituted “paragraph (1) or (2) of subsection (a)” for “this section”

   Source evidence

   Code amendment note
   Subsec. (b)(4). Pub. L. 109–58, § 1345(d)(1), substituted “paragraph (1) or (2) of subsection (a)” for “this section”.

   Enacted provision · exact public law section
   (1) Paragraph (4) of section 40A(b) is amended by striking “this section” and inserting “paragraph (1) or (2) of subsection (a)”.

6. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1345(b) · 119 Stat. 594

   Added · 26 U.S.C. § 40A(b)(5)

   Pub. L. 109–58, § 1345(b), added par. (5)

   Source evidence

   Code amendment note
   Subsec. (b)(5). Pub. L. 109–58, § 1345(b), added par. (5).

   Enacted provision · exact public law section
   (b) Small Agri-Biodiesel Producer Credit Defined.— Section 40A(b) (relating to definition of biodiesel mixture credit and biodiesel credit) is amended by adding at the end the following new paragraph: “(5) Small agri-biodiesel producer credit.— “(A) In general.— The small agri-biodiesel producer credit of any eligible small agri-biodiesel producer for any taxable year is 10 cents for each gallon of qualified agri-biodiesel production of such producer. “(B) Qualified agri-biodiesel production.— For purposes of this paragraph, the term ‘qualified agri-biodiesel production’ means any agri-biodiesel (determined without regard to the last sentence of subsection (d)(2)) which is produced by an eligible small agri-biodiesel producer, and which during the taxable year— “(i) is sold by such producer to another person— “(I) for use by such other person in the production of a qualified biodiesel mixture in such other person’s trade or business (other than casual off-farm production), “(II) for use by such other person as a fuel in a trade or business, or “(III) who sells such agri-biodiesel at retail to another person and places such agri-biodiesel in the fuel tank of such other person, or “(ii) is used or sold by such producer for any purpose described in clause (i). “(C) Limitation.— The qualified agri-biodiesel production of any producer for any taxable year shall not exceed 15,000,000 gallons.” .

7. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1345(d)(3) · 119 Stat. 594

   1. Added · 26 U.S.C. § 40A(d)(3)(C); 26 U.S.C. § 40A(d)(3)(D)

      Pub. L. 109–58, § 1345(d)(3), added subpar. (C)

   2. Redesignated · 26 U.S.C. § 40A(d)(3)(C); 26 U.S.C. § 40A(d)(3)(D)

      Pub. L. 109–58, § 1345(d)(3), redesignated former subpar. (C) as (D). The words following “subsection (b)(5)(B),” in subpar. (C) are shown as a flush provision notwithstanding directory language showing them as part of cl. (ii), to reflect the probable intent of Congress

   Source evidence

   Code amendment note
   Subsec. (d)(3)(C), (D). Pub. L. 109–58, § 1345(d)(3), added subpar. (C) and redesignated former subpar. (C) as (D). The words following “subsection (b)(5)(B),” in subpar. (C) are shown as a flush provision notwithstanding directory language showing them as part of cl. (ii), to reflect the probable intent of Congress.

   Enacted provision · exact public law section
   (3) Paragraph (3) of section 40A(d) is amended by redesignating subparagraph (C) as subparagraph (D) and by inserting after subparagraph (B) the following new subparagraph: “(C) Producer credit.— If— “(i) any credit was determined under subsection (a)(3), and “(ii) any person does not use such fuel for a purpose described in subsection (b)(5)(B), then there is hereby imposed on such person a tax equal to 10 cents a gallon for each gallon of such agri-biodiesel.” .

8. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1345(c) · 119 Stat. 594

   Redesignated · 26 U.S.C. § 40A(e)

   Pub. L. 109–58, § 1345(c), added subsec. (e). The words following “subparagraph (A) for the taxable year,” in subsec. (e)(6)(B)(iii) are shown as a flush provision notwithstanding directory language showing them as part of subcl. (II), to reflect the probable intent of Congress. Former subsec. (e) redesignated (f)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 109–58, § 1345(c), added subsec. (e). The words following “subparagraph (A) for the taxable year,” in subsec. (e)(6)(B)(iii) are shown as a flush provision notwithstanding directory language showing them as part of subcl. (II), to reflect the probable intent of Congress. Former subsec. (e) redesignated (f).

   Enacted provision · exact public law section
   (c) Definitions and Special Rules.— Section 40A is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(e) Definitions and Special Rules for Small Agri-Biodiesel Producer Credit.— For purposes of this section— “(1) Eligible small agri-biodiesel producer.— The term ‘eligible small agri-biodiesel producer’ means a person who, at all times during the taxable year, has a productive capacity for agri-biodiesel not in excess of 60,000,000 gallons. “(2) Aggregation rule.— For purposes of the 15,000,000 gallon limitation under subsection (b)(5)(C) and the 60,000,000 gallon limitation under paragraph (1), all members of the same controlled group of corporations (within the meaning of section 267(f)) and all persons under common control (within the meaning of section 52(b) but determined by treating an interest of more than 50 percent as a controlling interest) shall be treated as 1 person. “(3) Partnership, s corporation, and other pass-thru entities.— In the case of a partnership, trust, S corporation, or other pass-thru entity, the limitations contained in subsection (b)(5)(C) and paragraph (1) shall be applied at the entity level and at the partner or similar level. “(4) Allocation.— For purposes of this subsection, in the case of a facility in which more than 1 person has an interest, productive capacity shall be allocated among such persons in such manner as the Secretary may prescribe. “(5) Regulations.— The Secretary may prescribe such regulations as may be necessary— “(A) to prevent the credit provided for in subsection (a)(3) from directly or indirectly benefiting any person with a direct or indirect productive capacity of more than 60,000,000 gallons of agri-biodiesel during the taxable year, or “(B) to prevent any person from directly or indirectly benefiting with respect to more than 15,000,000 gallons during the taxable year. “(6) Allocation of small agri-biodiesel credit to patrons of cooperative.— “(A) Election to allocate.— “(i) In general.— In the case of a cooperative organization described in section 1381(a), any portion of the credit determined under subsection (a)(3) for the taxable year may, at the election of the organization, be apportioned pro rata among patrons of the organization on the basis of the quantity or value of business done with or for such patrons for the taxable year. “(ii) Form and effect of election.— An election under clause (i) for any taxable year shall be made on a timely filed return for such year. Such election, once made, shall be irrevocable for such taxable year. Such election shall not take effect unless the organization designates the apportionment as such in a written notice mailed to its patrons during the payment period described in section 1382(d). “(B) Treatment of organizations and patrons.— “(i) Organizations.— The amount of the credit not apportioned to patrons pursuant to subparagraph (A) shall be included in the amount determined under subsection (a)(3) for the taxable year of the organization. “(ii) Patrons.— The amount of the credit apportioned to patrons pursuant to subparagraph (A) shall be included in the amount determined under such subsection for the first taxable year of each patron ending on or after the last day of the payment period (as defined in section 1382(d)) for the taxable year of the organization or, if earlier, for the taxable year of each patron ending on or after the date on which the patron receives notice from the cooperative of the apportionment. “(iii) Special rules for decrease in credits for taxable year.— If the amount of the credit of the organization determined under such subsection for a taxable year is less than the amount of such credit shown on the return of the organization for such year, an amount equal to the excess of— “(I) such reduction, over “(II) the amount not apportioned to such patrons under subparagraph (A) for the taxable year, shall be treated as an increase in tax imposed by this chapter on the organization. Such increase shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.” .

9. 2005

   Energy Tax Incentives Act of 2005

   Pub. L. 109–58 § 1344(a) · 119 Stat. 594

   Substituted · 26 U.S.C. § 40A(e)

   Pub. L. 109–58, § 1344(a), substituted “2008” for “2006”

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 109–58, § 1344(a), substituted “2008” for “2006”.

   Enacted provision · exact public law section
   (a) In General.— Sections 40A(e), 6426(c)(6), and 6427(e)(4)(B) are each amended by striking “2006” and inserting “2008”.

10. 2005

    Energy Tax Incentives Act of 2005

    Pub. L. 109–58 § 1346(a) · 119 Stat. 594

    Redesignated · 26 U.S.C. § 40A(f)

    Pub. L. 109–58, § 1346(a), added subsec. (f). Former subsec. (f) redesignated (g)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 109–58, § 1346(a), added subsec. (f). Former subsec. (f) redesignated (g).

    Enacted provision · exact public law section
    (a) In General.— Section 40A (relating to biodiesel used as fuel), as amended by this Act, is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: “(f) Renewable Diesel.— For purposes of this title— “(1) Treatment in the same manner as biodiesel.— Except as provided in paragraph (2), renewable diesel shall be treated in the same manner as biodiesel. “(2) Exceptions.— “(A) Rate of credit.— Subsections (b)(1)(A) and (b)(2)(A) shall be applied with respect to renewable diesel by substituting ‘$1.00’ for ‘50 cents’. “(B) Nonapplication of certain credits.— Subsections (b)(3) and (b)(5) shall not apply with respect to renewable diesel. “(3) Renewable diesel defined.— The term ‘renewable diesel’ means diesel fuel derived from biomass (as defined in section 45K(c)(3)) using a thermal depolymerization process which meets— “(A) the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and “(B) the requirements of the American Society of Testing and Materials D975 or D396.” .

11. 2005

    Energy Tax Incentives Act of 2005

    Pub. L. 109–58 § 1345(c) · 119 Stat. 594

    Redesignated · 26 U.S.C. § 40A(f)

    Pub. L. 109–58, § 1345(c), redesignated subsec. (e) as (f)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 109–58, § 1345(c), redesignated subsec. (e) as (f).

    Enacted provision · exact public law section
    (c) Definitions and Special Rules.— Section 40A is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(e) Definitions and Special Rules for Small Agri-Biodiesel Producer Credit.— For purposes of this section— “(1) Eligible small agri-biodiesel producer.— The term ‘eligible small agri-biodiesel producer’ means a person who, at all times during the taxable year, has a productive capacity for agri-biodiesel not in excess of 60,000,000 gallons. “(2) Aggregation rule.— For purposes of the 15,000,000 gallon limitation under subsection (b)(5)(C) and the 60,000,000 gallon limitation under paragraph (1), all members of the same controlled group of corporations (within the meaning of section 267(f)) and all persons under common control (within the meaning of section 52(b) but determined by treating an interest of more than 50 percent as a controlling interest) shall be treated as 1 person. “(3) Partnership, s corporation, and other pass-thru entities.— In the case of a partnership, trust, S corporation, or other pass-thru entity, the limitations contained in subsection (b)(5)(C) and paragraph (1) shall be applied at the entity level and at the partner or similar level. “(4) Allocation.— For purposes of this subsection, in the case of a facility in which more than 1 person has an interest, productive capacity shall be allocated among such persons in such manner as the Secretary may prescribe. “(5) Regulations.— The Secretary may prescribe such regulations as may be necessary— “(A) to prevent the credit provided for in subsection (a)(3) from directly or indirectly benefiting any person with a direct or indirect productive capacity of more than 60,000,000 gallons of agri-biodiesel during the taxable year, or “(B) to prevent any person from directly or indirectly benefiting with respect to more than 15,000,000 gallons during the taxable year. “(6) Allocation of small agri-biodiesel credit to patrons of cooperative.— “(A) Election to allocate.— “(i) In general.— In the case of a cooperative organization described in section 1381(a), any portion of the credit determined under subsection (a)(3) for the taxable year may, at the election of the organization, be apportioned pro rata among patrons of the organization on the basis of the quantity or value of business done with or for such patrons for the taxable year. “(ii) Form and effect of election.— An election under clause (i) for any taxable year shall be made on a timely filed return for such year. Such election, once made, shall be irrevocable for such taxable year. Such election shall not take effect unless the organization designates the apportionment as such in a written notice mailed to its patrons during the payment period described in section 1382(d). “(B) Treatment of organizations and patrons.— “(i) Organizations.— The amount of the credit not apportioned to patrons pursuant to subparagraph (A) shall be included in the amount determined under subsection (a)(3) for the taxable year of the organization. “(ii) Patrons.— The amount of the credit apportioned to patrons pursuant to subparagraph (A) shall be included in the amount determined under such subsection for the first taxable year of each patron ending on or after the last day of the payment period (as defined in section 1382(d)) for the taxable year of the organization or, if earlier, for the taxable year of each patron ending on or after the date on which the patron receives notice from the cooperative of the apportionment. “(iii) Special rules for decrease in credits for taxable year.— If the amount of the credit of the organization determined under such subsection for a taxable year is less than the amount of such credit shown on the return of the organization for such year, an amount equal to the excess of— “(I) such reduction, over “(II) the amount not apportioned to such patrons under subparagraph (A) for the taxable year, shall be treated as an increase in tax imposed by this chapter on the organization. Such increase shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55.” .

12. 2005

    Energy Tax Incentives Act of 2005

    Pub. L. 109–58 § 1346(a) · 119 Stat. 594

    Redesignated · 26 U.S.C. § 40A(g)

    Pub. L. 109–58, § 1346(a), redesignated subsec. (f) as (g)

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 109–58, § 1346(a), redesignated subsec. (f) as (g).

    Enacted provision · exact public law section
    (a) In General.— Section 40A (relating to biodiesel used as fuel), as amended by this Act, is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: “(f) Renewable Diesel.— For purposes of this title— “(1) Treatment in the same manner as biodiesel.— Except as provided in paragraph (2), renewable diesel shall be treated in the same manner as biodiesel. “(2) Exceptions.— “(A) Rate of credit.— Subsections (b)(1)(A) and (b)(2)(A) shall be applied with respect to renewable diesel by substituting ‘$1.00’ for ‘50 cents’. “(B) Nonapplication of certain credits.— Subsections (b)(3) and (b)(5) shall not apply with respect to renewable diesel. “(3) Renewable diesel defined.— The term ‘renewable diesel’ means diesel fuel derived from biomass (as defined in section 45K(c)(3)) using a thermal depolymerization process which meets— “(A) the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and “(B) the requirements of the American Society of Testing and Materials D975 or D396.” .

13. 2005

    Tax Technical Corrections Act of 2005

    Pub. L. 109–135 title IV § 412(h) · 119 Stat. 2577

    Struck · 26 U.S.C. § 40A(b)(5)(B)

    Pub. L. 109–135 struck out “(determined without regard to the last sentence of subsection (d)(2))” after “any agri-biodiesel” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (b)(5)(B). Pub. L. 109–135 struck out “(determined without regard to the last sentence of subsection (d)(2))” after “any agri-biodiesel” in introductory provisions.

    Enacted provision · exact public law section
    (h) Subparagraph (B) of section 40A(b)(5) is amended by striking “(determined without regard to the last sentence of subsection (d)(2))”.

14. 2008

    Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15321(f)(1) · 122 Stat. 1651

    Inserted · 26 U.S.C. § 40A(d)(1)

    Pub. L. 110–246, § 15321(f)(1), inserted concluding provisions

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 110–246, § 15321(f)(1), inserted concluding provisions.

    Enacted provision · exact public law section
    (1) Biodiesel.— Paragraph (1) of section 40A(d) is amended by adding at the end the following new flush sentence: “Such term shall not include any liquid with respect to which a credit may be determined under section 40.” .

15. 2008

    Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15321(f)(2) · 122 Stat. 1651

    Inserted · 26 U.S.C. § 40A(f)(3)

    Pub. L. 110–246, § 15321(f)(2), inserted concluding provisions

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 110–246, § 15321(f)(2), inserted concluding provisions.

    Enacted provision · exact public law section
    (2) Renewable diesel.— Paragraph (3) of section 40A(f) is amended by adding at the end the following new flush sentence: “Such term shall not include any liquid with respect to which a credit may be determined under section 40.” .

16. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(b)(1) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 40A(b)(1)(A); 26 U.S.C. § 40A(b)(2)(A)

    Pub. L. 110–343, § 202(b)(1), substituted “$1.00” for “50 cents”

    Source evidence

    Code amendment note
    Subsec. (b)(1)(A), (2)(A). Pub. L. 110–343, § 202(b)(1), substituted “$1.00” for “50 cents”.

    Enacted provision · exact public law section
    (1) the cost of the troubled assets and guarantees of the troubled assets,

17. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(b)(3)(A) · 122 Stat. 3765

    1. Redesignated · 26 U.S.C. § 40A(b)(3)(5)

       Pub. L. 110–343, § 202(b)(3)(A), redesignated pars. (4) and (5) as (3) and (4), respectively

    2. Substituted · 26 U.S.C. § 40A(b)(3)(5)

       Pub. L. 110–343, § 202(b)(3)(A), struck out heading and text of former par. (3). Text read as follows: “In the case of any biodiesel which is agri-biodiesel, paragraphs (1)(A) and (2)(A) shall be applied by substituting ‘$1.00’ for ‘50 cents’.”

    Source evidence

    Code amendment note
    Subsec. (b)(3) to (5). Pub. L. 110–343, § 202(b)(3)(A), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out heading and text of former par. (3). Text read as follows: “In the case of any biodiesel which is agri-biodiesel, paragraphs (1)(A) and (2)(A) shall be applied by substituting ‘$1.00’ for ‘50 cents’.”

    Enacted provision · exact public law section
    (3) the impact on the deficit and the debt.

18. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(f) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 40A(d)(2)

    Pub. L. 110–343, § 202(f), substituted “mustard seeds, and camelina” for “and mustard seeds”

    Source evidence

    Code amendment note
    Subsec. (d)(2). Pub. L. 110–343, § 202(f), substituted “mustard seeds, and camelina” for “and mustard seeds”.

    Enacted provision · exact public law section
    SEC. 202. REPORTS BY THE OFFICE OF MANAGEMENT AND BUDGET AND THE CONGRESSIONAL BUDGET OFFICE. (a) Reports by the Office of Management and Budget.— Within 60 days of the first exercise of the authority granted in section 101(a), but in no case later than December 31, 2008, and semiannually thereafter, the Office of Management and Budget shall report to the President and the Congress— (1) the estimate, notwithstanding section 502(5)(F) of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a(5)(F)), as of the first business day that is at least 30 days prior to the issuance of the report, of the cost of the troubled assets, and guarantees of the troubled assets, determined in accordance with section 123; (2) the information used to derive the estimate, including assets purchased or guaranteed, prices paid, revenues received, the impact on the deficit and debt, and a description of any outstanding commitments to purchase troubled assets; and (3) a detailed analysis of how the estimate has changed from the previous report. Beginning with the second report under subsection (a), the Office of Management and Budget shall explain the differences between the Congressional Budget Office estimates delivered in accordance with subsection (b) and prior Office of Management and Budget estimates. (b) Reports by the Congressional Budget Office.— Within 45 days of receipt by the Congress of each report from the Office of Management and Budget under subsection (a), the Congressional Budget Office shall report to the Congress the Congressional Budget Office’s assessment of the report submitted by the Office of Management and Budget, including— (1) the cost of the troubled assets and guarantees of the troubled assets, (2) the information and valuation methods used to calculate such cost, and (3) the impact on the deficit and the debt. (c) Financial Expertise.— In carrying out the duties in this subsection or performing analyses of activities under this Act, the Director of the Congressional Budget Office may employ personnel and procure the services of experts and consultants. (d) Authorization of Appropriations.— There are authorized to be appropriated such sums as may be necessary to produce reports required by this section.

19. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(b)(3)(D) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 40A(d)(3)(C)(ii)

    Pub. L. 110–343, § 202(b)(3)(D), substituted “subsection (b)(4)(B)” for “subsection (b)(5)(B)”

    Source evidence

    Code amendment note
    Subsec. (d)(3)(C)(ii). Pub. L. 110–343, § 202(b)(3)(D), substituted “subsection (b)(4)(B)” for “subsection (b)(5)(B)”.

    Enacted provision · exact public law section
    (3) the impact on the deficit and the debt.

20. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 203(b) · 122 Stat. 3765

    Added · 26 U.S.C. § 40A(d)(5)

    Pub. L. 110–343, § 203(b), added par. (5)

    Source evidence

    Code amendment note
    Subsec. (d)(5). Pub. L. 110–343, § 203(b), added par. (5).

    Enacted provision · exact public law section
    (b) Consultation.— In implementing this section, the Director of Office of Management and Budget shall consult periodically, but at least annually, with the Committee on the Budget of the House of Representatives, the Committee on the Budget of the Senate, and the Director of the Congressional Budget Office.

21. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(b)(3)(C) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 40A(e)(2); 26 U.S.C. § 40A(e)(3)

    Pub. L. 110–343, § 202(b)(3)(C), substituted “subsection (b)(4)(C)” for “subsection (b)(5)(C)”

    Source evidence

    Code amendment note
    Subsec. (e)(2), (3). Pub. L. 110–343, § 202(b)(3)(C), substituted “subsection (b)(4)(C)” for “subsection (b)(5)(C)”.

    Enacted provision · exact public law section
    (3) the impact on the deficit and the debt.

22. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(b)(3)(B) · 122 Stat. 3765

    Amended · 26 U.S.C. § 40A(f)(2)

    Pub. L. 110–343, § 202(b)(3)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as follows:

    Source evidence

    Code amendment note
    Subsec. (f)(2). Pub. L. 110–343, § 202(b)(3)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as follows:

    “(A) Rate of credit.—Subsections (b)(1)(A) and (b)(2)(A) shall be applied with respect to renewable diesel by substituting ‘$1.00’ for ‘50 cents’. “(B) Nonapplication of certain credits.—Subsections (b)(3) and (b)(5) shall not apply with respect to renewable diesel.”

    Enacted provision · exact public law section
    (3) the impact on the deficit and the debt.

23. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(d) · 122 Stat. 3765

    1. Struck · 26 U.S.C. § 40A(f)(3)

       Pub. L. 110–343, § 202(d), in introductory provisions, struck out “(as defined in section 45K(c)(3))” after “derived from biomass” and, in concluding provisions

    2. Inserted · 26 U.S.C. § 40A(f)(3)

       Pub. L. 110–343, § 202(d), in introductory provisions, inserted at end “Such term does not include any fuel derived from coprocessing biomass with a feedstock which is not biomass. For purposes of this paragraph, the term ‘biomass’ has the meaning given such term by section 45K(c)(3).”

    Source evidence

    Code amendment note
    Subsec. (f)(3). Pub. L. 110–343, § 202(d), in introductory provisions, struck out “(as defined in section 45K(c)(3))” after “derived from biomass” and, in concluding provisions, inserted at end “Such term does not include any fuel derived from coprocessing biomass with a feedstock which is not biomass. For purposes of this paragraph, the term ‘biomass’ has the meaning given such term by section 45K(c)(3).”

    Enacted provision · exact public law section
    (d) Authorization of Appropriations.— There are authorized to be appropriated such sums as may be necessary to produce reports required by this section.

24. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(c)(1) · 122 Stat. 3765

    1. Substituted · 26 U.S.C. § 40A(f)(3)

       Pub. L. 110–343, § 202(c)(1), (2), in introductory provisions, substituted “liquid fuel” for “diesel fuel”

    2. Struck · 26 U.S.C. § 40A(f)(3)

       Pub. L. 110–343, § 202(c)(1), (2), in introductory provisions, struck out “using a thermal depolymerization process” before “which meets—”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 110–343, § 202(c)(1), (2), in introductory provisions, substituted “liquid fuel” for “diesel fuel” and struck out “using a thermal depolymerization process” before “which meets—”.

    Enacted provision · exact public law section
    (c) Financial Expertise.— In carrying out the duties in this subsection or performing analyses of activities under this Act, the Director of the Congressional Budget Office may employ personnel and procure the services of experts and consultants.

25. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(c)(3) · 122 Stat. 3765

    Inserted · 26 U.S.C. § 40A(f)(3)(B)

    Pub. L. 110–343, § 202(c)(3), inserted “, or other equivalent standard approved by the Secretary” before period at end

    Source evidence

    Code amendment note
    Subsec. (f)(3)(B). Pub. L. 110–343, § 202(c)(3), inserted “, or other equivalent standard approved by the Secretary” before period at end.

    Enacted provision · exact public law section
    (c) Financial Expertise.— In carrying out the duties in this subsection or performing analyses of activities under this Act, the Director of the Congressional Budget Office may employ personnel and procure the services of experts and consultants.

26. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(e) · 122 Stat. 3765

    Added · 26 U.S.C. § 40A(f)(4)

    Pub. L. 110–343, § 202(e), added par. (4)

    Source evidence

    Code amendment note
    Subsec. (f)(4). Pub. L. 110–343, § 202(e), added par. (4).

    Enacted provision · exact public law section
    SEC. 202. REPORTS BY THE OFFICE OF MANAGEMENT AND BUDGET AND THE CONGRESSIONAL BUDGET OFFICE. (a) Reports by the Office of Management and Budget.— Within 60 days of the first exercise of the authority granted in section 101(a), but in no case later than December 31, 2008, and semiannually thereafter, the Office of Management and Budget shall report to the President and the Congress— (1) the estimate, notwithstanding section 502(5)(F) of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a(5)(F)), as of the first business day that is at least 30 days prior to the issuance of the report, of the cost of the troubled assets, and guarantees of the troubled assets, determined in accordance with section 123; (2) the information used to derive the estimate, including assets purchased or guaranteed, prices paid, revenues received, the impact on the deficit and debt, and a description of any outstanding commitments to purchase troubled assets; and (3) a detailed analysis of how the estimate has changed from the previous report. Beginning with the second report under subsection (a), the Office of Management and Budget shall explain the differences between the Congressional Budget Office estimates delivered in accordance with subsection (b) and prior Office of Management and Budget estimates. (b) Reports by the Congressional Budget Office.— Within 45 days of receipt by the Congress of each report from the Office of Management and Budget under subsection (a), the Congressional Budget Office shall report to the Congress the Congressional Budget Office’s assessment of the report submitted by the Office of Management and Budget, including— (1) the cost of the troubled assets and guarantees of the troubled assets, (2) the information and valuation methods used to calculate such cost, and (3) the impact on the deficit and the debt. (c) Financial Expertise.— In carrying out the duties in this subsection or performing analyses of activities under this Act, the Director of the Congressional Budget Office may employ personnel and procure the services of experts and consultants. (d) Authorization of Appropriations.— There are authorized to be appropriated such sums as may be necessary to produce reports required by this section.

27. 2008

    Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(a) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”.

    Enacted provision · exact public law section
    (a) Reports by the Office of Management and Budget.— Within 60 days of the first exercise of the authority granted in section 101(a), but in no case later than December 31, 2008, and semiannually thereafter, the Office of Management and Budget shall report to the President and the Congress— (1) the estimate, notwithstanding section 502(5)(F) of the Federal Credit Reform Act of 1990 (2 U.S.C. 661a(5)(F)), as of the first business day that is at least 30 days prior to the issuance of the report, of the cost of the troubled assets, and guarantees of the troubled assets, determined in accordance with section 123; (2) the information used to derive the estimate, including assets purchased or guaranteed, prices paid, revenues received, the impact on the deficit and debt, and a description of any outstanding commitments to purchase troubled assets; and (3) a detailed analysis of how the estimate has changed from the previous report. Beginning with the second report under subsection (a), the Office of Management and Budget shall explain the differences between the Congressional Budget Office estimates delivered in accordance with subsection (b) and prior Office of Management and Budget estimates.

28. 2010

    Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

    Pub. L. 111–312 title VII § 701(a) · 124 Stat. 3296

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

    Enacted provision · exact public law section
    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.— Subsection (g) of section 40A 26 USC 40A. is amended by striking “December 31, 2009” and inserting “December 31, 2011”.

29. 2013

    American Taxpayer Relief Act of 2012

    Pub. L. 112–240 title IV § 405(a) · 126 Stat. 2313

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

    Enacted provision · exact public law section
    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.— Subsection (g) of 26 USC 40A. section 40A is amended by striking “December 31, 2011” and inserting “December 31, 2013”.

30. 2014

    Tax Increase Prevention Act of 2014

    Pub. L. 113–295 div. A title I § 153(a) · 128 Stat. 4010

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

    Enacted provision · exact public law section
    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.— Subsection (g) of section 40A is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

31. 2015

    Department of Transportation Appropriations Act, 2016

    Pub. L. 114–113 div. Q title I § 185(a)(1) · 129 Stat. 2242

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

    Enacted provision · exact public law section
    Sec. 185. None of the funds in this Act to the Department of Transportation may be used to make a loan, loan guarantee, line of credit, or grant unless the Secretary of Transportation notifies the House and Senate Committees on Appropriations not less than 3 full business days before any project competitively selected to receive a discretionary grant award, any discretionary grant award, letter of intent, loan commitment, loan guarantee commitment, line of credit commitment, or full funding grant agreement totaling $750,000 or more is announced by the department or its modal administrations from— (1) any discretionary grant or federal credit program of the Federal Highway Administration including the emergency relief program; (2) the airport improvement program of the Federal Aviation Administration; (3) any program of the Federal Railroad Administration; (4) any program of the Federal Transit Administration other than the formula grants and fixed guideway modernization programs; (5) any program of the Maritime Administration; or (6) any funding provided under the headings “National Infrastructure Investments” in this Act: Provided, That the Secretary gives concurrent notification to the House and Senate Committees on Appropriations for any “quick release” of funds from the emergency relief program: Provided further, That no notification shall involve funds that are not available for obligation.

32. 2018

    Bipartisan Budget Act of 2018

    Pub. L. 115–123 div. D title I § 40407(a)(1) · 132 Stat. 64

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.

    Enacted provision · exact public law section
    (1) In general.— Subsection (g) of section 40A is amended by striking “December 31, 2016” and inserting “December 31, 2017”.

33. 2019

    Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2020

    Pub. L. 116–94 div. Q title I § 121(a)(1) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 116–94 substituted “December 31, 2022” for “December 31, 2017”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 116–94 substituted “December 31, 2022” for “December 31, 2017”.

    Enacted provision · exact public law section
    Sec. 121. During Time period. Determination. the 5-year period after appropriations available in this Act to the Department of Defense for military construction and family housing operation and maintenance and construction have expired for obligation, upon a determination that such appropriations will not be necessary for the liquidation of obligations or for making authorized adjustments to such appropriations for obligations incurred during the period of availability of such appropriations, unobligated balances of such appropriations may be transferred into the appropriation “Foreign Currency Fluctuations, Construction, Defense”, to be merged with and to be available for the same time period and for the same purposes as the appropriation to which transferred.

34. 2022

    Pub. L. 117–169 § 13203(c)(1) · 136 Stat. 1818

    Inserted · 26 U.S.C. § 40A(d)(1)

    Pub. L. 117–169, § 13203(c)(1), inserted “or 40B” after “determined under section 40” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 117–169, § 13203(c)(1), inserted “or 40B” after “determined under section 40” in concluding provisions.

    Enacted provision · exact public law section
    (1) In general.— Section 40A(d)(1) is amended by inserting “or 40B” after “determined under section 40”.

35. 2022

    Pub. L. 117–169 § 13203(c)(2) · 136 Stat. 1818

    Struck · 26 U.S.C. § 40A(f)(4)

    Pub. L. 117–169, § 13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel

    Source evidence

    Code amendment note
    Subsec. (f)(4). Pub. L. 117–169, § 13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel.

    Enacted provision · exact public law section
    (2) Conforming amendment.— Section 40A(f) is amended by striking paragraph (4).

36. 2022

    Pub. L. 117–169 § 13201(a) · 136 Stat. 1818

    Substituted · 26 U.S.C. § 40A(g)

    Pub. L. 117–169, § 13201(a), substituted “December 31, 2024” for “December 31, 2022”

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 117–169, § 13201(a), substituted “December 31, 2024” for “December 31, 2022”.

    Enacted provision · exact public law section
    (a) Biodiesel and Renewable Diesel Credit.— Section 40A(g) is amended by striking “December 31, 2022” and inserting “December 31, 2024”.

37. 2025

    Pub. L. 119–21 § 70521(j)(1)(A)(i) · 139 Stat. 278

    Substituted · 26 U.S.C. § 40A(b)(4)(A)

    Pub. L. 119–21, § 70521(j)(1)(A)(i), substituted “20 cents” for “10 cents”

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (b)(4)(A). Pub. L. 119–21, § 70521(j)(1)(A)(i), substituted “20 cents” for “10 cents”.

    Effective date note
    Pub. L. 119–21, title VII, § 70521(j)(3), July 4, 2025, 139 Stat. 279, provided that: “The amendments made by this subsection [amending this section and section 6418 of this title] shall apply to fuel sold or used after June 30, 2025.”

38. 2025

    Pub. L. 119–21 § 70521(j)(1)(A)(ii) · 139 Stat. 278

    Inserted · 26 U.S.C. § 40A(b)(4)(B)

    Pub. L. 119–21, § 70521(j)(1)(A)(ii), inserted “in a manner which complies with the requirements under section 45Z(f)(1)(A)(iii)” after “produced by an eligible small agri-biodiesel producer”

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (b)(4)(B). Pub. L. 119–21, § 70521(j)(1)(A)(ii), inserted “in a manner which complies with the requirements under section 45Z(f)(1)(A)(iii)” after “produced by an eligible small agri-biodiesel producer”.

    Effective date note
    Pub. L. 119–21, title VII, § 70521(j)(3), July 4, 2025, 139 Stat. 279, provided that: “The amendments made by this subsection [amending this section and section 6418 of this title] shall apply to fuel sold or used after June 30, 2025.”

39. 2025

    Pub. L. 119–21 § 70521(j)(1)(A)(iii) · 139 Stat. 278

    Added · 26 U.S.C. § 40A(b)(4)(D)

    Pub. L. 119–21, § 70521(j)(1)(A)(iii), added subpar. (D)

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (b)(4)(D). Pub. L. 119–21, § 70521(j)(1)(A)(iii), added subpar. (D).

    Effective date note
    Pub. L. 119–21, title VII, § 70521(j)(3), July 4, 2025, 139 Stat. 279, provided that: “The amendments made by this subsection [amending this section and section 6418 of this title] shall apply to fuel sold or used after June 30, 2025.”

40. 2025

    Pub. L. 119–21 § 70521(j)(1)(B) · 139 Stat. 278

    Inserted · 26 U.S.C. § 40A(g)

    Pub. L. 119–21, § 70521(j)(1)(B), inserted “(or, in the case of the small agri-biodiesel producer credit, any sale or use after December 31, 2026)” after “December 31, 2024”

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (g). Pub. L. 119–21, § 70521(j)(1)(B), inserted “(or, in the case of the small agri-biodiesel producer credit, any sale or use after December 31, 2026)” after “December 31, 2024”.

    Effective date note
    Pub. L. 119–21, title VII, § 70521(j)(3), July 4, 2025, 139 Stat. 279, provided that: “The amendments made by this subsection [amending this section and section 6418 of this title] shall apply to fuel sold or used after June 30, 2025.”

40 of 44 references resolved to an enrolled provision · 4 unresolved