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119th Congress

Title 26 — Internal Revenue Code

Chapter 65 — Abatements, Credits, and Refunds

§ 6426. Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

Statutory text

(a)

Allowance of credits

There shall be allowed as a credit—

(1)

against the tax imposed by section 4081 an amount equal to the sum of the credits described in subsections (b), (c), (e), and (k), and

(2)

against the tax imposed by section 4041 an amount equal to the sum of the credits described in subsection (d).

No credit shall be allowed in the case of the credits described in subsections (d) and (e) unless the taxpayer is registered under section 4101.

(b)

Alcohol fuel mixture credit

(1)

In general

For purposes of this section, the alcohol fuel mixture credit is the product of the applicable amount and the number of gallons of alcohol used by the taxpayer in producing any alcohol fuel mixture for sale or use in a trade or business of the taxpayer.

(2)

Applicable amount

For purposes of this subsection—

(A)

In general

Except as provided in subparagraphs (B) and (C), the applicable amount is—

(i)

in the case of calendar years beginning before 2009, 51 cents, and

(ii)

in the case of calendar years beginning after 2008, 45 cents.

(B)

Mixtures not containing ethanol

In the case of an alcohol fuel mixture in which none of the alcohol consists of ethanol, the applicable amount is 60 cents.

(C)

Reduction delayed until annual production or importation of 7,500,000,000 gallons

In the case of any calendar year beginning after 2008, if the Secretary makes a determination described in section 40(h)(3)(B) with respect to all preceding calendar years beginning after 2007, subparagraph (A)(ii) shall be applied by substituting “51 cents” for “45 cents”.

(3)

Alcohol fuel mixture

For purposes of this subsection, the term “alcohol fuel mixture” means a mixture of alcohol and a taxable fuel which—

(A)

is sold by the taxpayer producing such mixture to any person for use as a fuel, or

(B)

is used as a fuel by the taxpayer producing such mixture.

For purposes of subparagraph (A), a mixture produced by any person at a refinery prior to a taxable event which includes ethyl tertiary butyl ether or other ethers produced from alcohol shall be treated as sold at the time of its removal from the refinery (and only at such time) to another person for use as a fuel.

(4)

Other definitions

For purposes of this subsection—

(A)

Alcohol

The term “alcohol” includes methanol and ethanol but does not include—

(i)

alcohol produced from petroleum, natural gas, or coal (including peat), or

(ii)

alcohol with a proof of less than 190 (determined without regard to any added denaturants).

Such term also includes an alcohol gallon equivalent of ethyl tertiary butyl ether or other ethers produced from such alcohol.

(B)

Taxable fuel

The term “taxable fuel” has the meaning given such term by section 4083(a)(1).

(5)

Volume of alcohol

For purposes of determining under subsection (a) the number of gallons of alcohol with respect to which a credit is allowable under subsection (a), the volume of alcohol shall include the volume of any denaturant (including gasoline) which is added under any formulas approved by the Secretary to the extent that such denaturants do not exceed 2 percent of the volume of such alcohol (including denaturants).

(6)

Termination

This subsection shall not apply to any sale, use, or removal for any period after .

(c)

Biodiesel mixture credit

(1)

In general

For purposes of this section, the biodiesel mixture credit is the product of the applicable amount and the number of gallons of biodiesel used by the taxpayer in producing any biodiesel mixture for sale or use in a trade or business of the taxpayer.

(2)

Applicable amount

For purposes of this subsection, the applicable amount is $1.00.

(3)

Biodiesel mixture

For purposes of this section, the term “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—

(A)

is sold by the taxpayer producing such mixture to any person for use as a fuel, or

(B)

is used as a fuel by the taxpayer producing such mixture.

(4)

Certification for biodiesel

No credit shall be allowed under this subsection unless the taxpayer obtains a certification (in such form and manner as prescribed by the Secretary) from the producer of the biodiesel which identifies the product produced and the percentage of biodiesel and agri-biodiesel in the product.

(5)

Other definitions

Any term used in this subsection which is also used in section 40A shall have the meaning given such term by section 40A.

(6)

Termination

This subsection shall not apply to any sale, use, or removal for any period after .

(d)

Alternative fuel credit

(1)

In general

For purposes of this section, the alternative fuel credit is the product of 50 cents and the number of gallons of an alternative fuel or gasoline gallon equivalents of a nonliquid alternative fuel sold by the taxpayer for use as a fuel in a motor vehicle or motorboat, sold by the taxpayer for use as a fuel in aviation, or so used by the taxpayer.

(2)

Alternative fuel

For purposes of this section, the term “alternative fuel” means—

(A)

liquefied petroleum gas,

(B)

P Series Fuels (as defined by the Secretary of Energy under section 13211(2) of title 42, United States Code),

(C)

compressed or liquefied natural gas,

(D)

any liquid fuel which meets the requirements of paragraph (4) and which is derived from coal (including peat) through the Fischer-Tropsch process,

(E)

compressed or liquefied gas derived from biomass (as defined in section 45K(c)(3)), and

(F)

liquid fuel derived from biomass (as defined in section 45K(c)(3)).

Such term does not include ethanol, methanol, biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp.

(3)

Gasoline gallon equivalent

For purposes of this subsection, the term “gasoline gallon equivalent” means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value).

(4)

Carbon capture requirement

(A)

In general

The requirements of this paragraph are met if the fuel is certified, under such procedures as required by the Secretary, as having been derived from coal produced at a gasification facility which separates and sequesters not less than the applicable percentage of such facility’s total carbon dioxide emissions.

(B)

Applicable percentage

For purposes of subparagraph (A), the applicable percentage is—

(i)

50 percent in the case of fuel produced after , and on or before , and

(ii)

75 percent in the case of fuel produced after .

(5)

Termination

This subsection shall not apply to any sale or use for any period after .

(e)

Alternative fuel mixture credit

(1)

In general

For purposes of this section, the alternative fuel mixture credit is the product of 50 cents and the number of gallons of alternative fuel used by the taxpayer in producing any alternative fuel mixture for sale or use in a trade or business of the taxpayer.

(2)

Alternative fuel mixture

For purposes of this section, the term “alternative fuel mixture” means a mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (E) of subsection (d)(2)) and taxable fuel (as defined in subparagraph (A), (B), or (C) of section 4083(a)(1)) which—

(A)

is sold by the taxpayer producing such mixture to any person for use as fuel, or

(B)

is used as a fuel by the taxpayer producing such mixture.

(3)

Termination

This subsection shall not apply to any sale or use for any period after .

(f)

Mixture not used as a fuel, etc.

(1)

Imposition of tax

If—

(A)

any credit was determined under this section with respect to alcohol or biodiesel used in the production of any alcohol fuel mixture or biodiesel mixture, respectively, and

(B)

any person—

(i)

separates the alcohol or 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 applicable amount and the number of gallons of such alcohol or biodiesel.

(2)

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 paragraph (1) as if such tax were imposed by section 4081 and not by this section.

(g)

Coordination with exemption from excise tax

Rules similar to the rules under section 40(c) shall apply for purposes of this section.

(h)

Denial of double benefit

No credit shall be determined under subsection (d) or (e) with respect to any fuel with respect to which credit may be determined under subsection (b) or (c) or under section 40, 40A, or 40B.

(i)

Limitation to fuels with connection to the United States

(1)

Alcohol

No credit shall be determined under this section with respect to any alcohol which is produced outside the United States for use as a fuel outside the United States.

(2)

Biodiesel and alternative fuels

No credit shall be determined under this section with respect to any biodiesel or alternative fuel which is produced outside the United States for use as a fuel outside the United States.

For purposes of this subsection, the term “United States” includes any possession of the United States.

(j)

Energy equivalency determinations for liquefied petroleum gas and liquefied natural gas

For purposes of determining any credit under this section, any reference to the number of gallons of an alternative fuel or the gasoline gallon equivalent of such a fuel shall be treated as a reference to—

(1)

in the case of liquefied petroleum gas, the energy equivalent of a gallon of gasoline, as defined in section 4041(a)(2)(C), and

(2)

in the case of liquefied natural gas, the energy equivalent of a gallon of diesel, as defined in section 4041(a)(2)(D).

(k)

Sustainable aviation fuel credit

(1)

In general

For purposes of this section, the sustainable aviation fuel credit for the taxable year is, with respect to any sale or use of a qualified mixture, an amount equal to the product of—

(A)

the number of gallons of sustainable aviation fuel in such mixture, multiplied by

(B)

the sum of—

(i)

$1.25, plus

(ii)

the applicable supplementary amount with respect to such sustainable aviation fuel.

(2)

Definitions

Any term used in this subsection which is also used in section 40B shall have the meaning given such term by section 40B.

(3)

Registration requirement

For purposes of this subsection, rules similar to the rules of section 40B(f) shall apply.

(4)

Coordination of credits

With respect to any gallon of sustainable aviation fuel in a qualified mixture, this subsection shall not apply to any such gallon for which a credit under section 45Z is allowable (as determined without regard to subsection (a)(1)(A) of such section).

(5)

Termination

This subsection shall not apply to any sale or use for any period after .

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. Pub. L. 108–357 title III § 301(a) · 118 Stat. 1418

    Enacted · 26 U.S.C. § 6426

    Added Pub. L. 108–357, title III, § 301(a), Oct. 22, 2004, 118 Stat. 1459

    Source evidence

    Code source credit
    Added Pub. L. 108–357, title III, § 301(a), Oct. 22, 2004, 118 Stat. 1459

    Enacted provision · exact public law section
    (a) In General.— Subchapter B of chapter 65 (relating to rules of special application) is amended by inserting after section 6425 the following new section: “SEC. 6426. CREDIT FOR ALCOHOL FUEL AND BIODIESEL MIXTURES. “(a) Allowance of Credits.— There shall be allowed as a credit against the tax imposed by section 4081 an amount equal to the sum of— “(1) the alcohol fuel mixture credit, plus “(2) the biodiesel mixture credit. “(b) Alcohol Fuel Mixture Credit.— “(1) In general.— For purposes of this section, the alcohol fuel mixture credit is the product of the applicable amount and the number of gallons of alcohol used by the taxpayer in producing any alcohol fuel mixture for sale or use in a trade or business of the taxpayer. “(2) Applicable amount.— For purposes of this subsection— “(A) In general.— Except as provided in subparagraph (B), the applicable amount is 51 cents. “(B) Mixtures not containing ethanol.— In the case of an alcohol fuel mixture in which none of the alcohol consists of ethanol, the applicable amount is 60 cents. “(3) Alcohol fuel mixture.— For purposes of this subsection, the term ‘alcohol fuel mixture’ means a mixture of alcohol and a taxable fuel which— “(A) is sold by the taxpayer producing such mixture to any person for use as a fuel, or “(B) is used as a fuel by the taxpayer producing such mixture. For purposes of subparagraph (A), a mixture produced by any person at a refinery prior to a taxable event which includes ethyl tertiary butyl ether or other ethers produced from alcohol shall be treated as sold at the time of its removal from the refinery (and only at such time) to another person for use as a fuel. “(4) Other definitions.— For purposes of this subsection— “(A) Alcohol.— The term ‘alcohol’ includes methanol and ethanol but does not include— “(i) alcohol produced from petroleum, natural gas, or coal (including peat), or “(ii) alcohol with a proof of less than 190 (determined without regard to any added denaturants). Such term also includes an alcohol gallon equivalent of ethyl tertiary butyl ether or other ethers produced from such alcohol. “(B) Taxable fuel.— The term ‘taxable fuel’ has the meaning given such term by section 4083(a)(1). “(5) Termination.— This subsection shall not apply to any sale, use, or removal for any period after December 31, 2010. “(c) Biodiesel Mixture Credit.— “(1) In general.— For purposes of this section, the biodiesel mixture credit is the product of the applicable amount and the number of gallons of biodiesel used by the taxpayer in producing any biodiesel mixture for sale or use in a trade or business of the taxpayer. “(2) Applicable amount.— For purposes of this subsection— “(A) In general.— Except as provided in subparagraph (B), the applicable amount is 50 cents. “(B) Amount for agri-biodiesel.— In the case of any biodiesel which is agri-biodiesel, the applicable amount is $1.00. “(3) Biodiesel mixture.— For purposes of this section, the term ‘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— “(A) is sold by the taxpayer producing such mixture to any person for use as a fuel, or “(B) is used as a fuel by the taxpayer producing such mixture. “(4) Certification for biodiesel.— No credit shall be allowed under this subsection unless the taxpayer obtains a certification (in such form and manner as prescribed by the Secretary) from the producer of the biodiesel which identifies the product produced and the percentage of biodiesel and agri-biodiesel in the product. “(5) Other definitions.— Any term used in this subsection which is also used in section 40A shall have the meaning given such term by section 40A. “(6) Termination.— This subsection shall not apply to any sale, use, or removal for any period after December 31, 2006. “(d) Mixture Not Used As a Fuel, Etc.— “(1) Imposition of tax.— If— “(A) any credit was determined under this section with respect to alcohol or biodiesel used in the production of any alcohol fuel mixture or biodiesel mixture, respectively, and “(B) any person— “(i) separates the alcohol or 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 applicable amount and the number of gallons of such alcohol or biodiesel. “(2) 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 paragraph (1) as if such tax were imposed by section 4081 and not by this section. “(e) Coordination With Exemption From Excise Tax.— Rules similar to the rules under section 40(c) shall apply for purposes of this section.” .

  2. Energy Tax Incentives Act of 2005

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

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 109–58 substituted “2008” for “2006”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 109–58 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”.

  3. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 11113(b)(3)(A) · 119 Stat. 1144

    Substituted · 26 U.S.C. § 6426

    Pub. L. 109–59, § 11113(b)(3)(A), substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and biodiesel” in section catchline

    Source evidence

    Code amendment note
    Pub. L. 109–59, § 11113(b)(3)(A), substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and biodiesel” in section catchline.

    Enacted provision · exact public law section
    (A) The section heading for section 6426 is amended by striking “alcohol fuel and biodiesel” and inserting “alcohol fuel, biodiesel, and alternative fuel”.

  4. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 11113(b)(1) · 119 Stat. 1144

    Amended · 26 U.S.C. § 6426(a)

    Pub. L. 109–59, § 11113(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “There shall be allowed as a credit against the tax imposed by section 4081 an amount equal to the sum of—

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 109–59, § 11113(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “There shall be allowed as a credit against the tax imposed by section 4081 an amount equal to the sum of—

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

    Enacted provision · exact public law section
    (1) In general.— Section 6426(a) (relating to allowance of credits) is amended to read as follows: “(a) Allowance of Credits.— There shall be allowed as a credit— “(1) against the tax imposed by section 4081 an amount equal to the sum of the credits described in subsections (b), (c), and (e), and “(2) against the tax imposed by section 4041 an amount equal to the sum of the credits described in subsection (d). No credit shall be allowed in the case of the credits described in subsections (d) and (e) unless the taxpayer is registered under section 4101.” .

  5. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 11113(b)(2) · 119 Stat. 1144

    Redesignated · 26 U.S.C. § 6426(d)

    Pub. L. 109–59, § 11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f)

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 109–59, § 11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f).

    Enacted provision · exact public law section
    (2) Alternative fuel and alternative fuel mixture credit.— Section 6426 (relating to credit for alcohol fuel and biodiesel mixtures) is amended by redesignating subsections (d) and (e) as subsections (f) and (g) and by inserting after subsection (c) the following new subsections: “(d) Alternative Fuel Credit.— “(1) In general.— For purposes of this section, the alternative fuel credit is the product of 50 cents and the number of gallons of an alternative fuel or gasoline gallon equivalents of a nonliquid alternative fuel sold by the taxpayer for use as a fuel in a motor vehicle or motorboat, or so used by the taxpayer. “(2) Alternative fuel.— For purposes of this section, the term ‘alternative fuel’ means— “(A) liquefied petroleum gas, “(B) P Series Fuels (as defined by the Secretary of Energy under section 13211(2) of title 42, United States Code), “(C) compressed or liquefied natural gas, “(D) liquefied hydrogen, “(E) any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, and “(F) liquid hydrocarbons derived from biomass (as defined in section 29(c)(3)). Such term does not include ethanol, methanol, or biodiesel. “(3) Gasoline gallon equivalent.— For purposes of this subsection, the term ‘gasoline gallon equivalent’ means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value). “(4) Termination.— This subsection shall not apply to any sale or use for any period after September 30, 2009 (September 30, 2014, in the case of any sale or use involving liquefied hydrogen). “(e) Alternative Fuel Mixture Credit.— “(1) In general.— For purposes of this section, the alternative fuel mixture credit is the product of 50 cents and the number of gallons of alternative fuel used by the taxpayer in producing any alternative fuel mixture for sale or use in a trade or business of the taxpayer. “(2) Alternative fuel mixture.— For purposes of this section, the term ‘alternative fuel mixture’ means a mixture of alternative fuel and taxable fuel (as defined in subparagraph (A), (B), or (C) of section 4083(a)(1)) which— “(A) is sold by the taxpayer producing such mixture to any person for use as fuel, or “(B) is used as a fuel by the taxpayer producing such mixture. “(3) Termination.— This subsection shall not apply to any sale or use for any period after September 30, 2009 (September 30, 2014, in the case of any sale or use involving liquefied hydrogen).” .

  6. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 11151(e)(2) · 119 Stat. 1144

    Substituted · 26 U.S.C. § 6426(d)(2)(F)

    Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”

    Source evidence

    Code amendment note
    Subsec. (d)(2)(F). Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”.

    Enacted provision · exact public law section
    (2) Sections 6426(d)(2)(F) and 4041(a)(2)(B)(ii) are both amended by striking “section 29(c)(3)” and inserting “section 45K(c)(3)”.

  7. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

    Pub. L. 109–59 § 11113(b)(2) · 119 Stat. 1144

    1. Added · 26 U.S.C. § 6426(e)(g)

      Pub. L. 109–59, § 11113(b)(2), added subsec. (e)

    2. Redesignated · 26 U.S.C. § 6426(e)(g)

      Pub. L. 109–59, § 11113(b)(2), redesignated former subsecs. (d) and (e) as (f) and (g), respectively

    Source evidence

    Code amendment note
    Subsecs. (e) to (g). Pub. L. 109–59, § 11113(b)(2), added subsec. (e) and redesignated former subsecs. (d) and (e) as (f) and (g), respectively.

    Enacted provision · exact public law section
    (2) Alternative fuel and alternative fuel mixture credit.— Section 6426 (relating to credit for alcohol fuel and biodiesel mixtures) is amended by redesignating subsections (d) and (e) as subsections (f) and (g) and by inserting after subsection (c) the following new subsections: “(d) Alternative Fuel Credit.— “(1) In general.— For purposes of this section, the alternative fuel credit is the product of 50 cents and the number of gallons of an alternative fuel or gasoline gallon equivalents of a nonliquid alternative fuel sold by the taxpayer for use as a fuel in a motor vehicle or motorboat, or so used by the taxpayer. “(2) Alternative fuel.— For purposes of this section, the term ‘alternative fuel’ means— “(A) liquefied petroleum gas, “(B) P Series Fuels (as defined by the Secretary of Energy under section 13211(2) of title 42, United States Code), “(C) compressed or liquefied natural gas, “(D) liquefied hydrogen, “(E) any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, and “(F) liquid hydrocarbons derived from biomass (as defined in section 29(c)(3)). Such term does not include ethanol, methanol, or biodiesel. “(3) Gasoline gallon equivalent.— For purposes of this subsection, the term ‘gasoline gallon equivalent’ means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value). “(4) Termination.— This subsection shall not apply to any sale or use for any period after September 30, 2009 (September 30, 2014, in the case of any sale or use involving liquefied hydrogen). “(e) Alternative Fuel Mixture Credit.— “(1) In general.— For purposes of this section, the alternative fuel mixture credit is the product of 50 cents and the number of gallons of alternative fuel used by the taxpayer in producing any alternative fuel mixture for sale or use in a trade or business of the taxpayer. “(2) Alternative fuel mixture.— For purposes of this section, the term ‘alternative fuel mixture’ means a mixture of alternative fuel and taxable fuel (as defined in subparagraph (A), (B), or (C) of section 4083(a)(1)) which— “(A) is sold by the taxpayer producing such mixture to any person for use as fuel, or “(B) is used as a fuel by the taxpayer producing such mixture. “(3) Termination.— This subsection shall not apply to any sale or use for any period after September 30, 2009 (September 30, 2014, in the case of any sale or use involving liquefied hydrogen).” .

  8. Tax Technical Corrections Act of 2007

    Pub. L. 110–172 § 5(a)(2) · 121 Stat. 2473

    Substituted · 26 U.S.C. § 6426(d)(2)(F)

    Pub. L. 110–172, § 5(a)(2), substituted “fuel” for “hydrocarbons”

    Source evidence

    Code amendment note
    Subsec. (d)(2)(F). Pub. L. 110–172, § 5(a)(2), substituted “fuel” for “hydrocarbons”.

    Enacted provision · exact public law section
    (2) Subparagraph (F) of 26 USC 6426. section 6426(d)(2) is amended by striking “hydrocarbons” and inserting “fuel”.

  9. Tax Technical Corrections Act of 2007

    Pub. L. 110–172 § 5(a)(3) · 121 Stat. 2473

    Added · 26 U.S.C. § 6426(h)

    Pub. L. 110–172, § 5(a)(3), added subsec. (h)

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 110–172, § 5(a)(3), added subsec. (h).

    Enacted provision · exact public law section
    (3) Section 6426 is amended by adding at the end the following new subsection: “(h) Denial of Double Benefit.— No credit shall be determined under subsection (d) or (e) with respect to any fuel with respect to which credit may be determined under subsection (b) or (c) or under section 40 or 40A.” .

  10. Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15331(b)(3) · 122 Stat. 1651

    Substituted · 26 U.S.C. § 6426(b)(2)(A)

    Pub. L. 110–246, § 15331(b)(3), substituted “subparagraphs (B) and (C)” for “subparagraph (B)” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A). Pub. L. 110–246, § 15331(b)(3), substituted “subparagraphs (B) and (C)” for “subparagraph (B)” in introductory provisions.

    Enacted provision · exact public law section
    (3) Conforming amendment.— Subparagraph (A) of section 6426(b)(2) is amended by striking “subparagraph (B)” and inserting “subparagraphs (B) and (C)”.

  11. Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15331(b)(1) · 122 Stat. 1651

    1. Substituted · 26 U.S.C. § 6426(b)(2)(A)

      Pub. L. 110–246, § 15331(b)(1), substituted “the applicable amount is—” for “the applicable amount is 51 cents”

    2. Added · 26 U.S.C. § 6426(b)(2)(A)

      Pub. L. 110–246, § 15331(b)(1), added cls. (i) and (ii)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 110–246, § 15331(b)(1), substituted “the applicable amount is—” for “the applicable amount is 51 cents” and added cls. (i) and (ii).

    Enacted provision · exact public law section
    (1) In general.— Subparagraph (A) of section 26 USC 6426. 6426(b)(2) (relating to alcohol fuel mixture credit) is amended by striking “the applicable amount is 51 cents” and inserting “the applicable amount is— “(i) in the case of calendar years beginning before 2009, 51 cents, and “(ii) in the case of calendar years beginning after 2008, 45 cents.” .

  12. Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15331(b)(2) · 122 Stat. 1651

    Added · 26 U.S.C. § 6426(b)(2)(C)

    Pub. L. 110–246, § 15331(b)(2), added subpar. (C)

    Source evidence

    Code amendment note
    Subsec. (b)(2)(C). Pub. L. 110–246, § 15331(b)(2), added subpar. (C).

    Enacted provision · exact public law section
    (2) Exception.— Paragraph (2) of section 6426(b) is amended by adding at the end the following new subparagraph: “(C) Reduction delayed until annual production or importation of 7,500,000,000 gallons.— In the case of any calendar year beginning after 2008, if the Secretary makes a determination described in section 40(h)(3)(B) with respect to all preceding calendar years beginning after 2007, subparagraph (A)(ii) shall be applied by substituting ‘51 cents’ for ‘45 cents’.”

  13. Heartland, Habitat, Harvest, and Horticulture Act of 2008

    Pub. L. 110–246 § 15332(b) · 122 Stat. 1651

    1. Added · 26 U.S.C. § 6426(b)(5); 26 U.S.C. § 6426(b)(6)

      Pub. L. 110–246, § 15332(b), added par. (5)

    2. Redesignated · 26 U.S.C. § 6426(b)(5); 26 U.S.C. § 6426(b)(6)

      Pub. L. 110–246, § 15332(b), redesignated former par. (5) as (6)

    Source evidence

    Code amendment note
    Subsec. (b)(5), (6). Pub. L. 110–246, § 15332(b), added par. (5) and redesignated former par. (5) as (6).

    Enacted provision · exact public law section
    (b) Conforming Amendment for Excise Tax Credit.— Section 6426(b) (relating to alcohol fuel mixture credit) is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following new paragraph: “(5) Volume of alcohol.— For purposes of determining under subsection (a) the number of gallons of alcohol with respect to which a credit is allowable under subsection (a), the volume of alcohol shall include the volume of any denaturant (including gasoline) which is added under any formulas approved by the Secretary to the extent that such denaturants do not exceed 2 percent of the volume of such alcohol (including denaturants).” .

  14. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 202(b)(2) · 122 Stat. 3765

    Amended · 26 U.S.C. § 6426(c)(2)

    Pub. L. 110–343, § 202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of this subsection—

    Source evidence

    Code amendment note
    Subsec. (c)(2). Pub. L. 110–343, § 202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of this subsection—

    “(A) In general.—Except as provided in subparagraph (B), the applicable amount is 50 cents. “(B) Amount for agri-biodiesel.—In the case of any biodiesel which is agri-biodiesel, the applicable amount is $1.00.”

    Enacted provision · exact public law section
    (2) the information and valuation methods used to calculate such cost, and

  15. Emergency Economic Stabilization Act of 2008

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

    Substituted · 26 U.S.C. § 6426(c)(6)

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

    Source evidence

    Code amendment note
    Subsec. (c)(6). 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.

  16. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(b)(2) · 122 Stat. 3765

    Inserted · 26 U.S.C. § 6426(d)(1)

    Pub. L. 110–343, § 204(b)(2), inserted “sold by the taxpayer for use as a fuel in aviation,” after “motorboat,”

    Source evidence

    Code amendment note
    Subsec. (d)(1). Pub. L. 110–343, § 204(b)(2), inserted “sold by the taxpayer for use as a fuel in aviation,” after “motorboat,”.

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  17. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(c)(2) · 122 Stat. 3765

    Inserted · 26 U.S.C. § 6426(d)(2)(E)

    Pub. L. 110–343, § 204(c)(2), inserted “which meets the requirements of paragraph (4) and which is” after “any liquid fuel”

    Source evidence

    Code amendment note
    Subsec. (d)(2)(E). Pub. L. 110–343, § 204(c)(2), inserted “which meets the requirements of paragraph (4) and which is” after “any liquid fuel”.

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  18. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(b)(1) · 122 Stat. 3765

    1. Added · 26 U.S.C. § 6426(d)(2)(F); 26 U.S.C. § 6426(d)(2)(G)

      Pub. L. 110–343, § 204(b)(1), added subpar. (F)

    2. Redesignated · 26 U.S.C. § 6426(d)(2)(F); 26 U.S.C. § 6426(d)(2)(G)

      Pub. L. 110–343, § 204(b)(1), redesignated former subpar. (F) as (G)

    Source evidence

    Code amendment note
    Subsec. (d)(2)(F), (G). Pub. L. 110–343, § 204(b)(1), added subpar. (F) and redesignated former subpar. (F) as (G).

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  19. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(c)(1) · 122 Stat. 3765

    Redesignated · 26 U.S.C. § 6426(d)(4)

    Pub. L. 110–343, § 204(c)(1), added par. (4). Former par. (4) redesignated (5)

    Source evidence

    Code amendment note
    Subsec. (d)(4). Pub. L. 110–343, § 204(c)(1), added par. (4). Former par. (4) redesignated (5).

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  20. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(a)(1) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 6426(d)(4)

    Pub. L. 110–343, § 204(a)(1), substituted “December 31, 2009” for “September 30, 2009”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 110–343, § 204(a)(1), substituted “December 31, 2009” for “September 30, 2009”.

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  21. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(c)(1) · 122 Stat. 3765

    Redesignated · 26 U.S.C. § 6426(d)(5)

    Pub. L. 110–343, § 204(c)(1), redesignated par. (4) as (5)

    Source evidence

    Code amendment note
    Subsec. (d)(5). Pub. L. 110–343, § 204(c)(1), redesignated par. (4) as (5).

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  22. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 204(a)(2) · 122 Stat. 3765

    Substituted · 26 U.S.C. § 6426(e)(3)

    Pub. L. 110–343, § 204(a)(2), substituted “December 31, 2009” for “September 30, 2009”

    Source evidence

    Code amendment note
    Subsec. (e)(3). Pub. L. 110–343, § 204(a)(2), substituted “December 31, 2009” for “September 30, 2009”.

    Enacted provision · exact public law section
    SEC. 204. EMERGENCY TREATMENT.   All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.

  23. Emergency Economic Stabilization Act of 2008

    Pub. L. 110–343 § 203(c)(1) · 122 Stat. 3765

    Added · 26 U.S.C. § 6426(i)

    Pub. L. 110–343, § 203(c)(1), added subsec. (i)

    Source evidence

    Code amendment note
    Subsec. (i). Pub. L. 110–343, § 203(c)(1), added subsec. (i).

    Enacted provision · exact public law section
    (c) Effective Date.— This section and the amendment made by this section shall apply beginning with respect to the fiscal year 2010 budget submission of the President.

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

    Pub. L. 111–312 § 708(b)(1) · 124 Stat. 3296

    Substituted · 26 U.S.C. § 6426(b)(6)

    Pub. L. 111–312, § 708(b)(1), substituted “December 31, 2011” for “December 31, 2010”

    Source evidence

    Code amendment note
    Subsec. (b)(6). Pub. L. 111–312, § 708(b)(1), substituted “December 31, 2011” for “December 31, 2010”.

    Enacted provision · exact public law section
    (1) In general.— Paragraph (6) of section 6426(b) is amended by striking “December 31, 2010” and inserting “December 31, 2011”.

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

    Pub. L. 111–312 § 701(b)(1) · 124 Stat. 3296

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 111–312, § 701(b)(1), substituted “December 31, 2011” for “December 31, 2009”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 111–312, § 701(b)(1), substituted “December 31, 2011” for “December 31, 2009”.

    Enacted provision · exact public law section
    (1) Paragraph (6) of section 6426(c) is amended by striking “December 31, 2009” and inserting “December 31, 2011”.

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

    Pub. L. 111–312 § 704(b) · 124 Stat. 3296

    Substituted · 26 U.S.C. § 6426(d)(2)

    Pub. L. 111–312, § 704(b), substituted “biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp” for “or biodiesel” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (d)(2). Pub. L. 111–312, § 704(b), substituted “biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp” for “or biodiesel” in concluding provisions.

    Enacted provision · exact public law section
    (b) Exclusion of Black Liquor From Credit Eligibility.— The last sentence of section 6426(d)(2) is amended by striking “or biodiesel” and inserting “biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp”.

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

    Pub. L. 111–312 § 704(a) · 124 Stat. 3296

    Substituted · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 111–312, § 704(a), substituted “December 31, 2011” for “December 31, 2009”

    Source evidence

    Code amendment note
    Subsecs. (d)(5), (e)(3). Pub. L. 111–312, § 704(a), substituted “December 31, 2011” for “December 31, 2009”.

    Enacted provision · exact public law section
    (a) In General.— Sections 6426(d)(5), 6426(e)(3), and 6427(e)(6)(C) are each amended by striking “December 31, 2009” and inserting “December 31, 2011”.

  28. American Taxpayer Relief Act of 2012

    Pub. L. 112–240 § 405(b)(1) · 126 Stat. 2313

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 112–240, § 405(b)(1), substituted “December 31, 2013” for “December 31, 2011”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 112–240, § 405(b)(1), substituted “December 31, 2013” for “December 31, 2011”.

    Enacted provision · exact public law section
    (1) Paragraph (6) of section 6426(c) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.

  29. American Taxpayer Relief Act of 2012

    Pub. L. 112–240 § 412(a) · 126 Stat. 2313

    Substituted · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 112–240, § 412(a), substituted “December 31, 2013” for “December 31, 2011”

    Source evidence

    Code amendment note
    Subsecs. (d)(5), (e)(3). Pub. L. 112–240, § 412(a), substituted “December 31, 2013” for “December 31, 2011”.

    Enacted provision · exact public law section
    (a) In General.— Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2011” and inserting “December 31, 2013”.

  30. Tax Increase Prevention Act of 2014

    Pub. L. 113–295 § 160(a)(1) · 128 Stat. 4010

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 113–295, § 160(a)(1), substituted “December 31, 2014” for “December 31, 2013”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 113–295, § 160(a)(1), substituted “December 31, 2014” for “December 31, 2013”.

    Enacted provision · exact public law section
    (1) Paragraph (6) of section 6426(c) is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

  31. Tax Increase Prevention Act of 2014

    Pub. L. 113–295 § 160(c)(1) · 128 Stat. 4010

    Struck · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 113–295, § 160(c)(1), which directed striking out “(September 30, 2014 in the case of any sale or use involving liquefied hydrogen)”, was executed by striking out “(September 30, 2014, in the case of any sale or use involving liquefied hydrogen)” before period at end, to reflect the probable intent of Congress

    Source evidence

    Code amendment note
    Subsecs. (d)(5), (e)(3). Pub. L. 113–295, § 160(c)(1), which directed striking out “(September 30, 2014 in the case of any sale or use involving liquefied hydrogen)”, was executed by striking out “(September 30, 2014, in the case of any sale or use involving liquefied hydrogen)” before period at end, to reflect the probable intent of Congress.

    Enacted provision · exact public law section
    (1) In general.— Sections 6426(d)(5) and 6426(e)(3), as amended by subsection (b), are each amended by striking “(September 30, 2014 in the case of any sale or use involving liquefied hydrogen)”.

  32. Tax Increase Prevention Act of 2014

    Pub. L. 113–295 § 160(b)(1) · 128 Stat. 4010

    Substituted · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 113–295, § 160(b)(1), substituted “December 31, 2014” for “December 31, 2013”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 113–295, § 160(b)(1), substituted “December 31, 2014” for “December 31, 2013”.

    Enacted provision · exact public law section
    (1) In general.— Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2013” and inserting “December 31, 2014”.

  33. Department of Transportation Appropriations Act, 2016

    Pub. L. 114–113 § 185(b)(1) · 129 Stat. 2242

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 114–113, § 185(b)(1), substituted “December 31, 2016” for “December 31, 2014”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 114–113, § 185(b)(1), 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.

  34. Department of Transportation Appropriations Act, 2016

    Pub. L. 114–113 § 192(a)(1) · 129 Stat. 2242

    Substituted · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 114–113, § 192(a)(1), substituted “December 31, 2016” for “December 31, 2014”

    Source evidence

    Code amendment note
    Subsecs. (d)(5), (e)(3). Pub. L. 114–113, § 192(a)(1), substituted “December 31, 2016” for “December 31, 2014”.

    Enacted provision · exact public law section
    Sec. 192. The Department of Transportation may use funds provided by this Act, or any other Act, to assist a contract under title 49 U.S.C. or title 23 U.S.C. utilizing geographic, economic, or any other hiring preference not otherwise authorized by law, except for such preferences authorized in this Act, or to amend a rule, regulation, policy or other measure that forbids a recipient of a Federal Highway Administration or Federal Transit Administration grant from imposing such hiring preference on a contract or construction project with which the Department of Transportation is assisting, only if the grant recipient certifies the following: (1) that except with respect to apprentices or trainees, a pool of readily available but unemployed individuals possessing the knowledge, skill, and ability to perform the work that the contract requires resides in the jurisdiction; (2) that the grant recipient will include appropriate provisions in its bid document ensuring that the contractor does not displace any of its existing employees in order to satisfy such hiring preference; and (3) that any increase in the cost of labor, training, or delays resulting from the use of such hiring preference does not delay or displace any transportation project in the applicable Statewide Transportation Improvement Program or Transportation Improvement Program.

  35. Protecting Americans from Tax Hikes Act of 2015

    Pub. L. 114–113 § 342(a) · 129 Stat. 2242

    Added · 26 U.S.C. § 6426(j)

    Pub. L. 114–113, § 342(a), added subsec. (j)

    Source evidence

    Code amendment note
    Subsec. (j). Pub. L. 114–113, § 342(a), added subsec. (j).

    Enacted provision · exact public law section
    (a) In General.— Section 6426 is amended by adding at the end the following new subsection: “(j) Energy Equivalency Determinations for Liquefied Petroleum Gas and Liquefied Natural Gas.— For purposes of determining any credit under this section, any reference to the number of gallons of an alternative fuel or the gasoline gallon equivalent of such a fuel shall be treated as a reference to— “(1) in the case of liquefied petroleum gas, the energy equivalent of a gallon of gasoline, as defined in section 4041(a)(2)(C), and “(2) in the case of liquefied natural gas, the energy equivalent of a gallon of diesel, as defined in section 4041(a)(2)(D).” .

  36. Bipartisan Budget Act of 2018

    Pub. L. 115–123 § 40407(b)(1) · 132 Stat. 64

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 115–123, § 40407(b)(1), substituted “December 31, 2017” for “December 31, 2016”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 115–123, § 40407(b)(1), substituted “December 31, 2017” for “December 31, 2016”.

    Enacted provision · exact public law section
    (1) In general.— Section 6426(c)(6) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.

  37. Bipartisan Budget Act of 2018

    Pub. L. 115–123 § 40415(a)(1) · 132 Stat. 64

    Substituted · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 115–123, § 40415(a)(1), substituted “December 31, 2017” for “December 31, 2016”

    Source evidence

    Code amendment note
    Subsecs. (d)(5), (e)(3). Pub. L. 115–123, § 40415(a)(1), substituted “December 31, 2017” for “December 31, 2016”.

    Enacted provision · exact public law section
    (1) In general.— Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2016” and inserting “December 31, 2017”.

  38. Energy and Water Development and Related Agencies Appropriations Act, 2018

    Pub. L. 115–141 div. U title IV § 401(a)(294) · 132 Stat. 348

    Substituted · 26 U.S.C. § 6426(b)(2)(A)(ii)

    Pub. L. 115–141 substituted “cents.” for “cents..”

    Source evidence

    Code amendment note
    Subsec. (b)(2)(A)(ii). Pub. L. 115–141 substituted “cents.” for “cents..”

    Enacted provision · exact public law section
    Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

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

    Pub. L. 116–94 § 121(b)(1)(A) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 116–94, § 121(b)(1)(A), substituted “December 31, 2022” for “December 31, 2017”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 116–94, § 121(b)(1)(A), 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.

  40. Venezuela Emergency Relief, Democracy Assistance, and Development Act of 2019

    Pub. L. 116–94 § 133(a)(1) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 6426(d)(5)

    Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”

    Source evidence

    Code amendment note
    Subsec. (d)(5). Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”.

    Enacted provision · exact public law section
    (a) Removal of Sanctions.— If a person sanctioned under any of the provisions of law described in subsection (b) recognizes and pledges supports for the Interim President of Venezuela or a subsequent democratically elected government, the person shall no longer be subject to such sanctions, pursuant to such procedures as the Secretary of State and the Secretary of the Treasury may establish to implement this section.

  41. Venezuela Emergency Relief, Democracy Assistance, and Development Act of 2019

    Pub. L. 116–94 § 133(b)(1) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 6426(e)(2)

    Pub. L. 116–94, § 133(b)(1), in introductory provisions, substituted “mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2))” for “mixture of alternative fuel”

    Source evidence

    Code amendment note
    Subsec. (e)(2). Pub. L. 116–94, § 133(b)(1), in introductory provisions, substituted “mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2))” for “mixture of alternative fuel”.

    Enacted provision · exact public law section
    (1) (A) Paragraphs (3) and (4) of section 5(a) of the Venezuela Defense of Human Rights and Civil Society Act of 2014 (Public Law 113–278), as amended by section 163 of this title. (B) Paragraph (5) of section 5(a) of such Act, to the extent such paragraph relates to the sanctions described in paragraph (3) or (4) of such subsection.

  42. Venezuela Emergency Relief, Democracy Assistance, and Development Act of 2019

    Pub. L. 116–94 § 133(a)(1) · 133 Stat. 2534

    Substituted · 26 U.S.C. § 6426(e)(3)

    Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”

    Source evidence

    Code amendment note
    Subsec. (e)(3). Pub. L. 116–94, § 133(a)(1), substituted “December 31, 2020” for “December 31, 2017”.

    Enacted provision · exact public law section
    (a) Removal of Sanctions.— If a person sanctioned under any of the provisions of law described in subsection (b) recognizes and pledges supports for the Interim President of Venezuela or a subsequent democratically elected government, the person shall no longer be subject to such sanctions, pursuant to such procedures as the Secretary of State and the Secretary of the Treasury may establish to implement this section.

  43. Water Resources Development Act of 2020

    Pub. L. 116–260 div. EE title I § 147(a) · 134 Stat. 1182

    Substituted · 26 U.S.C. § 6426(d)(5); 26 U.S.C. § 6426(e)(3)

    Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”

    Source evidence

    Code amendment note
    Subsecs. (d)(5), (e)(3). Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”.

    Enacted provision · exact public law section
    (a) In General.— At the request of a non-Federal interest, the Secretary shall assess the cause of damage to, or the failure of, an embankment that is adjacent to the shoreline of a reservoir project owned and operated by the Secretary for which such damage or failure to the embankment has adversely affected a roadway that the Secretary has relocated for construction of the reservoir.

  44. Pub. L. 117–169 § 13203(d)(2)(A)(i) · 136 Stat. 1818

    Substituted · 26 U.S.C. § 6426(a)(1)

    Pub. L. 117–169, § 13203(d)(2)(A)(i), substituted “(e), and (k)” for “and (e)”

    Source evidence

    Code amendment note
    Subsec. (a)(1). Pub. L. 117–169, § 13203(d)(2)(A)(i), substituted “(e), and (k)” for “and (e)”.

    Enacted provision · exact public law section
    (i) in subsection (a)(1), by striking “and (e)” and inserting “(e), and (k)”, and

  45. Pub. L. 117–169 § 13201(b)(1) · 136 Stat. 1818

    Substituted · 26 U.S.C. § 6426(c)(6)

    Pub. L. 117–169, § 13201(b)(1), substituted “December 31, 2024” for “December 31, 2022”

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 117–169, § 13201(b)(1), substituted “December 31, 2024” for “December 31, 2022”.

    Enacted provision · exact public law section
    (1) In general.— Section 6426(c)(6) is amended by striking “December 31, 2022” and inserting “December 31, 2024”.

  46. Pub. L. 117–169 § 13204(d)(1) · 136 Stat. 1818

    1. Redesignated · 26 U.S.C. § 6426(d)(2)(D)(G)

      Pub. L. 117–169, § 13204(d)(1), redesignated subpars. (E) to (G) as (D) to (F), respectively

    2. Struck · 26 U.S.C. § 6426(d)(2)(D)(G)

      Pub. L. 117–169, § 13204(d)(1), struck out former subpar. (D) which read as follows: “liquefied hydrogen,”

    Source evidence

    Code amendment note
    Subsec. (d)(2)(D) to (G). Pub. L. 117–169, § 13204(d)(1), redesignated subpars. (E) to (G) as (D) to (F), respectively, and struck out former subpar. (D) which read as follows: “liquefied hydrogen,”.

    Enacted provision · exact public law section
    (1) In general.— Section 6426(d)(2) is amended by striking subparagraph (D) and by redesignating subparagraphs (E), (F), and (G) as subparagraphs (D), (E), and (F), respectively.

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

    Substituted · 26 U.S.C. § 6426(d)(5)

    Pub. L. 117–169, § 13201(c), substituted “December 31, 2024” for “December 31, 2021”

    Source evidence

    Code amendment note
    Subsec. (d)(5). Pub. L. 117–169, § 13201(c), substituted “December 31, 2024” for “December 31, 2021”.

    Enacted provision · exact public law section
    (c) Alternative Fuel Credit.— Section 6426(d)(5) is amended by striking “December 31, 2021” and inserting “December 31, 2024”.

  48. Pub. L. 117–169 § 13204(d)(2) · 136 Stat. 1818

    Substituted · 26 U.S.C. § 6426(e)(2)

    Pub. L. 117–169, § 13204(d)(2), substituted “(E)” for “(F)” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (e)(2). Pub. L. 117–169, § 13204(d)(2), substituted “(E)” for “(F)” in introductory provisions.

    Enacted provision · exact public law section
    (2) Conforming amendment.— Section 6426(e)(2) is amended by striking “(F)” and inserting “(E)”.

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

    Substituted · 26 U.S.C. § 6426(e)(3)

    Pub. L. 117–169, § 13201(d), substituted “December 31, 2024” for “December 31, 2021”

    Source evidence

    Code amendment note
    Subsec. (e)(3). Pub. L. 117–169, § 13201(d), substituted “December 31, 2024” for “December 31, 2021”.

    Enacted provision · exact public law section
    (d) Alternative Fuel Mixture Credit.— Section 6426(e)(3) is amended by striking “December 31, 2021” and inserting “December 31, 2024”.

  50. Pub. L. 117–169 § 13203(d)(2)(A)(ii) · 136 Stat. 1818

    Substituted · 26 U.S.C. § 6426(h)

    Pub. L. 117–169, § 13203(d)(2)(A)(ii), substituted “under section 40, 40A, or 40B” for “under section 40 or 40A”

    Source evidence

    Code amendment note
    Subsec. (h). Pub. L. 117–169, § 13203(d)(2)(A)(ii), substituted “under section 40, 40A, or 40B” for “under section 40 or 40A”.

    Enacted provision · exact public law section
    (ii) in subsection (h), by striking “under section 40 or 40A” and inserting “under section 40, 40A, or 40B”.

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

    Added · 26 U.S.C. § 6426(k)

    Pub. L. 117–169, § 13203(d)(1), added subsec. (k)

    Source evidence

    Code amendment note
    Subsec. (k). Pub. L. 117–169, § 13203(d)(1), added subsec. (k).

    Enacted provision · exact public law section
    (1) In general.— Section 6426 is amended by adding at the end the following new subsection: “(k) Sustainable Aviation Fuel Credit.— “(1) In general.— For purposes of this section, the sustainable aviation fuel credit for the taxable year is, with respect to any sale or use of a qualified mixture, an amount equal to the product of— “(A) the number of gallons of sustainable aviation fuel in such mixture, multiplied by “(B) the sum of— “(i) $1.25, plus “(ii) the applicable supplementary amount with respect to such sustainable aviation fuel. “(2) Definitions.— Any term used in this subsection which is also used in section 40B shall have the meaning given such term by section 40B. “(3) Registration requirement.— For purposes of this subsection, rules similar to the rules of section 40B(f) shall apply.” .

  52. Pub. L. 119–21 § 70521(g)(1)(A) · 139 Stat. 277

    Added · 26 U.S.C. § 6426(k)(4)

    Pub. L. 119–21, § 70521(g)(1)(A), added par. (4)

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

    Source evidence

    Code amendment note
    Subsec. (k)(4). Pub. L. 119–21, § 70521(g)(1)(A), added par. (4).

    Effective date note
    Pub. L. 119–21, title VII, § 70521(g)(1)(B), July 4, 2025, 139 Stat. 278, provided that: “The amendment made by this paragraph [amending this section] shall apply to—

  53. Pub. L. 119–21 § 70521(h) · 139 Stat. 277

    Added · 26 U.S.C. § 6426(k)(5)

    Pub. L. 119–21, § 70521(h), added par. (5)

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

    Source evidence

    Code amendment note
    Subsec. (k)(5). Pub. L. 119–21, § 70521(h), added par. (5).

    Effective date note
    Pub. L. 119–21, title VII, § 70521(g)(1)(B), July 4, 2025, 139 Stat. 278, provided that: “The amendment made by this paragraph [amending this section] shall apply to—

56 of 58 references resolved to an enrolled provision · 2 unresolved

Editorial Notes

Codification

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

Prior Provisions

A prior section 6426, added Pub. L. 91–258, title II, § 206(c), , 84 Stat. 245; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834, provided for a refund of aircraft use tax where plane transports for hire in foreign air commerce, prior to repeal by Pub. L. 97–248, title II, § 280(c)(2)(G), (d), , 96 Stat. 564, 565, applicable with respect to transportation beginning after .

Amendments2005–2025 · 12 rounds

2025

Subsec. (k)(4). Pub. L. 119–21, § 70521(g)(1)(A), added par. (4).

Subsec. (k)(5). Pub. L. 119–21, § 70521(h), added par. (5).

2022

Subsec. (a)(1). Pub. L. 117–169, § 13203(d)(2)(A)(i), substituted “(e), and (k)” for “and (e)”.

Subsec. (c)(6). Pub. L. 117–169, § 13201(b)(1), substituted “” for “”.

Subsec. (d)(2)(D) to (G). Pub. L. 117–169, § 13204(d)(1), redesignated subpars. (E) to (G) as (D) to (F), respectively, and struck out former subpar. (D) which read as follows: “liquefied hydrogen,”.

Subsec. (d)(5). Pub. L. 117–169, § 13201(c), substituted “” for “”.

Subsec. (e)(2). Pub. L. 117–169, § 13204(d)(2), substituted “(E)” for “(F)” in introductory provisions.

Subsec. (e)(3). Pub. L. 117–169, § 13201(d), substituted “” for “”.

Subsec. (h). Pub. L. 117–169, § 13203(d)(2)(A)(ii), substituted “under section 40, 40A, or 40B” for “under section 40 or 40A”.

Subsec. (k). Pub. L. 117–169, § 13203(d)(1), added subsec. (k).

2020

Subsecs. (d)(5), (e)(3). Pub. L. 116–260 substituted “” for “”.

2019

Subsec. (c)(6). Pub. L. 116–94, § 121(b)(1)(A), substituted “” for “”.

Subsec. (d)(5). Pub. L. 116–94, § 133(a)(1), substituted “” for “”.

Subsec. (e)(2). Pub. L. 116–94, § 133(b)(1), in introductory provisions, substituted “mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2))” for “mixture of alternative fuel”.

Subsec. (e)(3). Pub. L. 116–94, § 133(a)(1), substituted “” for “”.

2018

Subsec. (b)(2)(A)(ii). Pub. L. 115–141 substituted “cents.” for “cents..”

Subsec. (c)(6). Pub. L. 115–123, § 40407(b)(1), substituted “” for “”.

Subsecs. (d)(5), (e)(3). Pub. L. 115–123, § 40415(a)(1), substituted “” for “”.

2015

Subsec. (c)(6). Pub. L. 114–113, § 185(b)(1), substituted “” for “”.

Subsecs. (d)(5), (e)(3). Pub. L. 114–113, § 192(a)(1), substituted “” for “”.

Subsec. (j). Pub. L. 114–113, § 342(a), added subsec. (j).

2014

Subsec. (c)(6). Pub. L. 113–295, § 160(a)(1), substituted “” for “”.

Subsecs. (d)(5), (e)(3). Pub. L. 113–295, § 160(c)(1), which directed striking out “( in the case of any sale or use involving liquefied hydrogen)”, was executed by striking out “(, in the case of any sale or use involving liquefied hydrogen)” before period at end, to reflect the probable intent of Congress.

Pub. L. 113–295, § 160(b)(1), substituted “” for “”.

2013

Subsec. (c)(6). Pub. L. 112–240, § 405(b)(1), substituted “” for “”.

Subsecs. (d)(5), (e)(3). Pub. L. 112–240, § 412(a), substituted “” for “”.

2010

Subsec. (b)(6). Pub. L. 111–312, § 708(b)(1), substituted “” for “”.

Subsec. (c)(6). Pub. L. 111–312, § 701(b)(1), substituted “” for “”.

Subsec. (d)(2). Pub. L. 111–312, § 704(b), substituted “biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp” for “or biodiesel” in concluding provisions.

Subsecs. (d)(5), (e)(3). Pub. L. 111–312, § 704(a), substituted “” for “”.

2008

Subsec. (b)(2)(A). Pub. L. 110–246, § 15331(b)(3), substituted “subparagraphs (B) and (C)” for “subparagraph (B)” in introductory provisions.

Pub. L. 110–246, § 15331(b)(1), substituted “the applicable amount is—” for “the applicable amount is 51 cents” and added cls. (i) and (ii).

Subsec. (b)(2)(C). Pub. L. 110–246, § 15331(b)(2), added subpar. (C).

Subsec. (b)(5), (6). Pub. L. 110–246, § 15332(b), added par. (5) and redesignated former par. (5) as (6).

Subsec. (c)(2). Pub. L. 110–343, § 202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: “For purposes of this subsection—

“(A) In general.—Except as provided in subparagraph (B), the applicable amount is 50 cents.

“(B) Amount for agri-biodiesel.—In the case of any biodiesel which is agri-biodiesel, the applicable amount is $1.00.”

Subsec. (c)(6). Pub. L. 110–343, § 202(a), substituted “” for “”.

Subsec. (d)(1). Pub. L. 110–343, § 204(b)(2), inserted “sold by the taxpayer for use as a fuel in aviation,” after “motorboat,”.

Subsec. (d)(2)(E). Pub. L. 110–343, § 204(c)(2), inserted “which meets the requirements of paragraph (4) and which is” after “any liquid fuel”.

Subsec. (d)(2)(F), (G). Pub. L. 110–343, § 204(b)(1), added subpar. (F) and redesignated former subpar. (F) as (G).

Subsec. (d)(4). Pub. L. 110–343, § 204(c)(1), added par. (4). Former par. (4) redesignated (5).

Pub. L. 110–343, § 204(a)(1), substituted “” for “”.

Subsec. (d)(5). Pub. L. 110–343, § 204(c)(1), redesignated par. (4) as (5).

Subsec. (e)(3). Pub. L. 110–343, § 204(a)(2), substituted “” for “”.

Subsec. (i). Pub. L. 110–343, § 203(c)(1), added subsec. (i).

2007

Subsec. (d)(2)(F). Pub. L. 110–172, § 5(a)(2), substituted “fuel” for “hydrocarbons”.

Subsec. (h). Pub. L. 110–172, § 5(a)(3), added subsec. (h).

2005

Pub. L. 109–59, § 11113(b)(3)(A), substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and biodiesel” in section catchline.

Subsec. (a). Pub. L. 109–59, § 11113(b)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “There shall be allowed as a credit against the tax imposed by section 4081 an amount equal to the sum of—

“(1) the alcohol fuel mixture credit, plus

“(2) the biodiesel mixture credit.”

Subsec. (c)(6). Pub. L. 109–58 substituted “2008” for “2006”.

Subsec. (d). Pub. L. 109–59, § 11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f).

Subsec. (d)(2)(F). Pub. L. 109–59, § 11151(e)(2), substituted “section 45K(c)(3)” for “section 29(c)(3)”.

Subsecs. (e) to (g). Pub. L. 109–59, § 11113(b)(2), added subsec. (e) and redesignated former subsecs. (d) and (e) as (f) and (g), respectively.

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21, title VII, § 70521(g)(1)(B), , 139 Stat. 278, provided that:

“The amendment made by this paragraph [amending this section] shall apply to—

“(i)

fuel sold or used on or after the date of the enactment of this Act [], and

“(ii)

fuel sold or used before the date of enactment of this Act, but only to the extent that claims for the credit under section 6426(k) of the Internal Revenue Code of 1986 with respect to such sale or use have not been paid or allowed as of such date.”

Effective Date of 2022 Amendment

Amendment by section 13201(b)(1), (c), (d) of Pub. L. 117–169 applicable to fuel sold or used after , see section 13201(f) of Pub. L. 117–169, set out as a note under section 40A of this title.

Amendment by section 13203(d)(1), (2)(A) of Pub. L. 117–169 applicable to fuel sold or used after , see section 13203(f) of Pub. L. 117–169, set out as an Effective Date note under section 40B of this title.

Pub. L. 117–169, title I, § 13204(d)(3), , 136 Stat. 1941, provided that: “The amendments made by this subsection [amending this section] shall apply to fuel sold or used after .”

Effective Date of 2020 Amendment

Pub. L. 116–260, div. EE, title I, § 147(c), , 134 Stat. 3055, provided that: “The amendments made by this subsection [probably means “this section”, amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Effective Date of 2019 Amendment

Pub. L. 116–94, div. Q, title I, § 121(b)(2), , 133 Stat. 3230, provided that: “The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Pub. L. 116–94, div. Q, title I, § 133(a)(4), , 133 Stat. 3233, provided that: “The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Pub. L. 116–94, div. Q, title I, § 133(b)(2), , 133 Stat. 3233, provided that:

“The amendment made by this subsection [amending this section] shall apply to—

“(A)

fuel sold or used on or after the date of the enactment of this Act [], and

“(B)

fuel sold or used before such date of enactment, but only to the extent that claims for the credit under section 6426(e) of the Internal Revenue Code of 1986 with respect to such sale or use—

“(i)

have not been paid or allowed as of such date, and

“(ii)

were made on or after .”

Effective Date of 2018 Amendment

Pub. L. 115–123, div. D, title I, § 40407(b)(3), , 132 Stat. 149, provided that: “The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Pub. L. 115–123, div. D, title I, § 40415(a)(3), , 132 Stat. 152, provided that: “The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 185(b)(3), , 129 Stat. 3073, provided that: “The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Pub. L. 114–113, div. Q, title I, § 192(b), , 129 Stat. 3075, provided that: “The amendments made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Pub. L. 114–113, div. Q, title III, § 342(b), , 129 Stat. 3114, provided that: “The amendments made by this section [amending this section] shall apply to fuel sold or used after .”

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title I, § 160(d), , 128 Stat. 4022, provided that:

“(1)

In general.—

Except as provided in paragraph (2), the amendments made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after .

“(2)

Liquefied hydrogen.—

The amendments made by subsection (c) [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Effective Date of 2013 Amendment

Amendment by section 405(b)(1) of Pub. L. 112–240 applicable to fuel sold or used after , see section 405(c) of Pub. L. 112–240, set out as a note under section 40A of this title.

Pub. L. 112–240, title IV, § 412(c), , 126 Stat. 2343, provided that: “The amendments made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Effective Date of 2010 Amendment

Amendment by section 701(b)(1) of Pub. L. 111–312 applicable to fuel sold or used after , see section 701(d) of Pub. L. 111–312, set out as a note under section 40A of this title.

Pub. L. 111–312, title VII, § 704(d), , 124 Stat. 3311, provided that: “The amendments made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after .”

Pub. L. 111–312, title VII, § 708(b)(2), , 124 Stat. 3312, provided that: “The amendment made by this subsection [amending this section] shall apply to periods after .”

Effective Date of 2008 Amendment

Amendment by section 202(a), (b)(2) of Pub. L. 110–343 applicable to fuel produced, and sold or used, after , see section 202(g)(1) of Pub. L. 110–343, set out as a note under section 40A of this title.

Amendment by section 203(c)(1) of Pub. L. 110–343 applicable to claims for credit or payment made on or after , see section 203(d) of Pub. L. 110–343, set out as a note under section 40 of this title.

Pub. L. 110–343, div. B, title II, § 204(d), , 122 Stat. 3835, provided that: “The amendments made by this section [amending this section and section 6427 of this title] shall apply to fuel sold or used after the date of the enactment of this Act [].”

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective , the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Amendment by section 15331(b) of Pub. L. 110–246 effective , see section 15331(c) of Pub. L. 110–246, set out as a note under section 40 of this title.

Amendment by section 15332(b) of Pub. L. 110–246 applicable to fuel sold or used after , see section 15332(c) of Pub. L. 110–246, set out as a note under section 40 of this title.

Effective Date of 2007 Amendment

Pub. L. 110–172, § 5(b), , 121 Stat. 2479, provided that: “The amendments made by this section [amending this section and section 6427 of this title] shall take effect as if included in the provisions of the SAFETEA–LU [Pub. L. 109–59] to which they relate.”

Effective Date of 2005 Amendment

Amendment by section 11113(b)(1)–(3)(A) of Pub. L. 109–59 applicable to any sale or use for any period after , see section 11113(d) of Pub. L. 109–59, set out as a note under section 4041 of this title.

Amendment by section 11151(e)(2) of Pub. L. 109–59 effective as if included in the provision of the Energy Tax Incentives Act of 2005, Pub. L. 109–58, title XIII, to which such amendment relates, see section 11151(f)(3) of Pub. L. 109–59, set out as a note under section 38 of this title.

Effective Date

Section applicable to fuel sold or used after , see section 301(d)(1) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 40 of this title.

Special Rule for 2022

Pub. L. 117–169, title I, § 13201(g), , 136 Stat. 1932, provided that: “In the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on , and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Special Rules for 2018 and 2019

Pub. L. 116–94, div. Q, title I, § 121(b)(3), , 133 Stat. 3230, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on , and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Pub. L. 116–94, div. Q, title I, § 133(a)(3), , 133 Stat. 3233, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on , and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

No Inference

Pub. L. 116–94, div. Q, title I, § 133(b)(3), , 133 Stat. 3234, provided that: “Nothing contained in this subsection [amending this section and enacting provisions set out as a note under this section] or the amendments made by this subsection shall be construed to create any inference as to a change in law or guidance in effect prior to enactment of this subsection.”

Special Rules for 2017

Pub. L. 115–123, div. D, title I, § 40407(b)(4), , 132 Stat. 149, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on , and ending on , such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Pub. L. 115–123, div. D, title I, § 40415(b), , 132 Stat. 152, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on , and ending on , such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Special Rules for 2015

Pub. L. 114–113, div. Q, title I, § 185(b)(4), , 129 Stat. 3073, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on , and ending on , such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Pub. L. 114–113, div. Q, title I, § 192(c), , 129 Stat. 3075, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on , and ending on , such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Special Rule for Certain Periods During 2014

Pub. L. 113–295, div. A, title I, § 160(e), , 128 Stat. 4023, provided that:

“Notwithstanding any other provision of law, in the case of—

“(1)

any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods after , and before the date of the enactment of this Act [], and

“(2)

any alternative fuel credit properly determined under section 6426(d) of such Code for such periods,

such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Special Rules for 2010

Pub. L. 111–312, title VII, § 701(c), , 124 Stat. 3310, provided that: “Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods during 2010, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods during 2010. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Pub. L. 111–312, title VII, § 704(c), , 124 Stat. 3311, provided that: “Notwithstanding any other provision of law, in the case of any alternative fuel credit or any alternative fuel mixture credit properly determined under subsection (d) or (e) of section 6426 of the Internal Revenue Code of 1986 for periods during 2010, such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary’s delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act [] providing for a one-time submission of claims covering periods during 2010. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code.”

Credits

2004–2025 · 17 acts
  1. 2004Added Pub. L. 108–357, title III, § 301(a), , 118 Stat. 1459
  2. 2005amended Pub. L. 109–58, title XIII, § 1344(a), , 119 Stat. 1052
  3. 2005Pub. L. 109–59, title XI, §§ 11113(b)(1)–(3)(A), 11151(e)(2), , 119 Stat. 1947, 1948, 1969
  4. 2007Pub. L. 110–172, § 5(a)(2), (3), , 121 Stat. 2479
  5. 2008Pub. L. 110–234, title XV, §§ 15331(b), 15332(b), , 122 Stat. 1516
  6. 2008Pub. L. 110–246, § 4(a), title XV, §§ 15331(b), 15332(b), , 122 Stat. 1664, 2278
  7. 2008Pub. L. 110–343, div. B, title II, §§ 202(a), (b)(2), 203(c)(1), 204(a)(1), (2), (b), (c), , 122 Stat. 3832, 3834
  8. 2010Pub. L. 111–312, title VII, §§ 701(b)(1), 704(a), (b), 708(b)(1), , 124 Stat. 3310–3312
  9. 2013Pub. L. 112–240, title IV, §§ 405(b)(1), 412(a), , 126 Stat. 2340, 2343
  10. 2014Pub. L. 113–295, div. A, title I, § 160(a)(1), (b)(1), (c)(1), , 128 Stat. 4022
  11. 2015Pub. L. 114–113, div. Q, title I, §§ 185(b)(1), 192(a)(1), title III, § 342(a), , 129 Stat. 3073, 3075, 3114
  12. 2018Pub. L. 115–123, div. D, title I, §§ 40407(b)(1), 40415(a)(1), , 132 Stat. 149, 152
  13. 2018Pub. L. 115–141, div. U, title IV, § 401(a)(294), , 132 Stat. 1198
  14. 2019Pub. L. 116–94, div. Q, title I, §§ 121(b)(1)(A), 133(a)(1), (b)(1), , 133 Stat. 3230, 3233
  15. 2020Pub. L. 116–260, div. EE, title I, § 147(a), , 134 Stat. 3055
  16. 2022Pub. L. 117–169, title I, §§ 13201(b)(1), (c), (d), 13203(d)(1), (2)(A), 13204(d)(1), (2), , 136 Stat. 1931, 1932, 1934, 1935, 1941
  17. 2025Pub. L. 119–21, title VII, § 70521(g)(1)(A), (h), , 139 Stat. 277, 278.
Show as published

(Added Pub. L. 108–357, title III, § 301(a), , 118 Stat. 1459; amended Pub. L. 109–58, title XIII, § 1344(a), , 119 Stat. 1052; Pub. L. 109–59, title XI, §§ 11113(b)(1)–(3)(A), 11151(e)(2), , 119 Stat. 1947, 1948, 1969; Pub. L. 110–172, § 5(a)(2), (3), , 121 Stat. 2479; Pub. L. 110–234, title XV, §§ 15331(b), 15332(b), , 122 Stat. 1516; Pub. L. 110–246, § 4(a), title XV, §§ 15331(b), 15332(b), , 122 Stat. 1664, 2278; Pub. L. 110–343, div. B, title II, §§ 202(a), (b)(2), 203(c)(1), 204(a)(1), (2), (b), (c), , 122 Stat. 3832, 3834; Pub. L. 111–312, title VII, §§ 701(b)(1), 704(a), (b), 708(b)(1), , 124 Stat. 3310–3312; Pub. L. 112–240, title IV, §§ 405(b)(1), 412(a), , 126 Stat. 2340, 2343; Pub. L. 113–295, div. A, title I, § 160(a)(1), (b)(1), (c)(1), , 128 Stat. 4022; Pub. L. 114–113, div. Q, title I, §§ 185(b)(1), 192(a)(1), title III, § 342(a), , 129 Stat. 3073, 3075, 3114; Pub. L. 115–123, div. D, title I, §§ 40407(b)(1), 40415(a)(1), , 132 Stat. 149, 152; Pub. L. 115–141, div. U, title IV, § 401(a)(294), , 132 Stat. 1198; Pub. L. 116–94, div. Q, title I, §§ 121(b)(1)(A), 133(a)(1), (b)(1), , 133 Stat. 3230, 3233; Pub. L. 116–260, div. EE, title I, § 147(a), , 134 Stat. 3055; Pub. L. 117–169, title I, §§ 13201(b)(1), (c), (d), 13203(d)(1), (2)(A), 13204(d)(1), (2), , 136 Stat. 1931, 1932, 1934, 1935, 1941; Pub. L. 119–21, title VII, § 70521(g)(1)(A), (h), , 139 Stat. 277, 278.)

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USLM identifier /us/usc/t26/s6426