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 L. 110–234 were repealed by section 4(a) of Pub.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.

A prior section 40, added Pub. L. 92–178, title VI, § 601(a), Dec. 10, 1971, 85 Stat. 553; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to allowance as a credit of expenses of work incentive programs, prior to repeal by Pub. L. 98–369, div. A, title IV, § 474(m)(1), July 18, 1984, 98 Stat. 833.

Another prior section 40 was renumbered section 37 of this title.

2022—Subsec. (b)(6)(J)(i). Pub. L. 117–169 substituted “2025” for “2022”.

2020—Subsec. (b)(6)(J)(i). Pub. L. 116–260 substituted “January 1, 2022” for “January 1, 2021”.

2019—Subsec. (b)(6)(J)(i). Pub. L. 116–94 substituted “January 1, 2021” for “January 1, 2018”.

2018—Subsec. (b)(6)(J)(i). Pub. L. 115–123 substituted “January 1, 2018” for “January 1, 2017”.

Subsec. (g)(2). Pub. L. 115–141 substituted “Aggregation” for “Aggregration” in heading.

2015—Subsec. (b)(6)(J)(i). Pub. L. 114–113 substituted “January 1, 2017” for “January 1, 2015”.

2014—Subsec. (b)(6)(J)(i). Pub. L. 113–295 substituted “January 1, 2015” for “January 1, 2014”.

2013—Pub. L. 112–240, § 404(b)(3)(A)(i), substituted “second generation biofuel” for “cellulosic biofuel” wherever appearing in text in subsecs. (a)(4), (b)(4)(C), (6), and (d)(3)(D), (6).

Subsec. (b)(6). Pub. L. 112–240, § 404(b)(3)(A)(ii), substituted “Second generation” for “Cellulosic” in heading.

Subsec. (b)(6)(C), (D). Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.

Subsec. (b)(6)(E). Pub. L. 112–240, § 404(b)(3)(A)(ii), substituted “Second generation” for “Cellulosic” in heading.

Subsec. (b)(6)(E)(i)(I). Pub. L. 112–240, § 404(b)(1), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis, and”.

Subsec. (b)(6)(E)(ii). Pub. L. 112–240, § 404(b)(3)(B), substituted “The term ‘second generation biofuel’ shall not” for “Such term shall not”.

Subsec. (b)(6)(F), (G). Pub. L. 112–240, § 404(b)(2), added subpars. (F) and (G). Former subpars. (F) and (G) redesignated as (H) and (I), respectively.

Subsec. (b)(6)(H). Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.

Pub. L. 112–240, § 404(b)(2), redesignated subpar. (F) as (H). Former subpar. (H) redesignated (J).

Pub. L. 112–240, § 404(a)(1), amended subpar. (H) generally. Prior to amendment, text read as follows: “This paragraph shall apply with respect to qualified cellulosic biofuel production after December 31, 2008, and before January 1, 2013.”

Subsec. (b)(6)(I), (J). Pub. L. 112–240, § 404(b)(2), redesignated subpars. (G) and (H) as (I) and (J), respectively.

Subsec. (d)(3)(D). Pub. L. 112–240, § 404(b)(3)(A)(ii), substituted “Second generation” for “Cellulosic” in heading.

Subsec. (d)(6). Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.

Subsec. (e)(2). Pub. L. 112–240, § 404(a)(2), struck out “or subsection (b)(6)(H)” after “paragraph (1)”.

Subsec. (e)(3). Pub. L. 112–240, § 404(b)(3)(A)(iii), substituted “second generation” for “cellulosic” in heading.

2010—Subsec. (b)(6)(E)(iii). Pub. L. 111–240, § 2121(a)(4), substituted “certain” for “unprocessed” in heading.

Pub. L. 111–152 added cl. (iii).

Subsec. (b)(6)(E)(iii)(III). Pub. L. 111–240, § 2121(a)(1)–(3), added subcl. (III).

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

Subsec. (e)(1)(B). Pub. L. 111–312, § 708(a)(1)(B), substituted “January 1, 2012” for “January 1, 2011”.

Subsec. (h)(1), (2). Pub. L. 111–312, § 708(a)(2), substituted “2011” for “2010”.

2008—Pub. L. 110–246, § 15321(b)(3)(B), inserted “, etc.,” after “Alcohol” in section catchline.

Subsec. (a)(4). Pub. L. 110–246, § 15321(a), added par. (4).

Subsec. (b)(4)(C). Pub. L. 110–246, § 15321(e), inserted “(determined without regard to any qualified cellulosic biofuel production)” after “15,000,000 gallons”.

Subsec. (b)(6). Pub. L. 110–246, § 15321(b)(1), added par. (6).

Subsec. (d)(3)(C). Pub. L. 110–246, § 15321(c)(2)(A), substituted “Small ethanol producer” for “Producer” in heading.

Subsec. (d)(3)(D). Pub. L. 110–246, § 15321(c)(1), added subpar. (D). Former subpar. (D) redesignated (E).

Subsec. (d)(3)(E). Pub. L. 110–246, § 15321(c)(2)(B), substituted “(C), or (D)” for “or (C)”.

Pub. L. 110–246, § 15321(c)(1), redesignated subpar. (D) as (E).

Subsec. (d)(4). Pub. L. 110–246, § 15332(a), substituted “2 percent” for “5 percent”.

Subsec. (d)(6). Pub. L. 110–246, § 15321(d), added par. (6).

Subsec. (d)(7). Pub. L. 110–343 added par. (7).

Subsec. (e)(2). Pub. L. 110–246, § 15321(b)(2)(A), inserted “or subsection (b)(6)(H)” after “by reason of paragraph (1)”.

Subsec. (e)(3). Pub. L. 110–246, § 15321(b)(2)(B), added par. (3).

Subsec. (h)(2). Pub. L. 110–246, § 15331(a)(1), in table, substituted “2005, 2006, 2007, or 2008” for “2005 through 2010”, struck out period after “37.78 cents”, and inserted last row reading “2009 through 2010”, “45 cents”, and “33.33 cents.”

Subsec. (h)(3). Pub. L. 110–246, § 15331(a)(2), added par. (3).

2005—Subsec. (g)(1), (2), (5)(A). Pub. L. 109–58, § 1347(a), substituted “60,000,000” for “30,000,000”.

Subsec. (g)(6)(A)(ii). Pub. L. 109–58, § 1347(b), inserted at end “Such election shall not take effect unless the organization designates the apportionment as such in a written notice mailed to its patrons during the payment period described in section 1382(d).”

2004—Subsec. (c). Pub. L. 108–357, § 301(c)(1), substituted “section 4041(b)(2), section 6426, or section 6427(e)” for “subsection (b)(2), (k), or (m) of section 4041, section 4081(c), or section 4091(c)”.

Subsec. (d)(4). Pub. L. 108–357, § 301(c)(2), reenacted heading without change and amended text of par. (4) generally, substituting provisions relating to determination of the number of gallons of alcohol with respect to which a credit is allowable under subsec. (a) for provisions relating to determination of the number of gallons of alcohol with respect to which a credit is allowable under subsec. (a) or the percentage of any mixture which consists of alcohol under section 4041(k) or 4081(c).

Subsec. (e)(1)(A). Pub. L. 108–357, § 301(c)(3)(A), substituted “2010” for “2007”.

Subsec. (e)(1)(B). Pub. L. 108–357, § 301(c)(3)(B), substituted “2011” for “2008”.

Subsec. (g)(6). Pub. L. 108–357, § 313(a), added par. (6).

Subsec. (h)(1). Pub. L. 108–357, § 301(c)(4)(A), substituted “2010” for “2007” in introductory provisions.

Subsec. (h)(2). Pub. L. 108–357, § 301(c)(4)(B), substituted “through 2010” for “, 2006, or 2007” in table.

1998—Subsec. (e)(1). Pub. L. 105–178, § 9003(a)(3), substituted “December 31, 2007” for “December 31, 2000” in subpar. (A) and “January 1, 2008” for “January 1, 2001” in subpar. (B).

Subsec. (h). Pub. L. 105–178, § 9003(b)(1), reenacted heading without change and amended text of subsec. (h) generally. Prior to amendment, text read as follows: “In the case of any alcohol mixture credit or alcohol credit with respect to any alcohol which is ethanol—

“(1) subsections (b)(1)(A) and (b)(2)(A) shall be applied by substituting ‘54 cents’ for ‘60 cents’;

“(2) subsection (b)(3) shall be applied by substituting ‘40 cents’ for ‘45 cents’ and ‘54 cents’ for ‘60 cents’; and

“(3) subparagraphs (A) and (B) of subsection (d)(3) shall be applied by substituting ‘54 cents’ for ‘60 cents’ and ‘40 cents’ for ‘45 cents’.”

1996—Subsec. (e)(1)(B). Pub. L. 104–188 amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “for any period before January 1, 2001, during which the Highway Trust Fund financing rate under section 4081(a)(2) is not in effect.”

1990—Subsec. (a)(2). Pub. L. 101–508, § 11502(a)(1), substituted “, plus” for period at end.

Subsec. (a)(3). Pub. L. 101–508, § 11502(a)(2), added par. (3).

Subsec. (b). Pub. L. 101–508, § 11502(e)(2), which directed the insertion of “, and except as provided in subsection (h)” in introductory provisions without specifying the location of such insertion, was executed after “section” to reflect the probable intent of Congress.

Pub. L. 101–508, § 11502(b)(3), substituted “, alcohol credit, and small ethanol producer credit” for “and alcohol credit” in heading.

Subsec. (b)(4), (5). Pub. L. 101–508, § 11502(b)(1), (2), added par. (4) and redesignated former par. (4) as (5).

Subsec. (d)(3)(C), (D). Pub. L. 101–508, § 11502(d)(1), (2), added subpar. (C), redesignated former subpar. (C) as (D), and substituted “subparagraph (A), (B), or (C)” for “subparagraph (A) or (B)”.

Subsec. (e). Pub. L. 101–508, § 11502(f), amended subsec. (e) generally, substituting present provisions for provisions prohibiting the applicability of this section to any sale or use after Dec. 31, 1992, and prohibiting carryovers to any taxable year beginning after Dec. 31, 1994.

Subsec. (g). Pub. L. 101–508, § 11502(c), added subsec. (g).

Subsec. (h). Pub. L. 101–508, § 11502(e)(1), added subsec. (h).

1987—Subsec. (c). Pub. L. 100–203 substituted “, section 4081(c), or section 4091(c)” for “or section 4081(c)”.

1984—Pub. L. 98–369, § 471(c), renumbered section 44E of this title as this section.

Subsec. (a). Pub. L. 98–369, § 474(k)(1), substituted “For purposes of section 38, the alcohol fuels credit determined under this section for the taxable year is an amount equal to the sum of” for “There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of” in introductory provisions.

Subsec. (b)(1)(A), (2)(A). Pub. L. 98–369, § 912(c)(1), substituted “60 cents” for “50 cents”.

Subsec. (b)(3). Pub. L. 98–369, § 912(c), substituted “45 cents” for “37.5 cents” and “60 cents” for “50 cents”.

Subsec. (c). Pub. L. 98–369, § 913(b), substituted “(b)(2), (k), or (m)” for “(b)(2) or (k)”.

Pub. L. 98–369, § 474(k)(2), substituted “the credit determined under this section” for “the credit allowable under this section”.

Subsec. (d)(1)(A)(i). Pub. L. 98–369, § 912(f), substituted “coal (including peat)” for “coal”.

Subsec. (d)(3)(A). Pub. L. 98–369, § 912(c), substituted “60 cents” for “50 cents” and “45 cents” for “37.5 cents”.

Subsec. (d)(3)(A)(i). Pub. L. 98–369, § 474(k)(3), substituted “credit was determined” for “credit was allowable”.

Subsec. (d)(3)(B). Pub. L. 98–369, § 912(c), substituted “60 cents” for “50 cents” and “45 cents” for “37.5 cents”.

Subsec. (d)(3)(B)(i). Pub. L. 98–369, § 474(k)(3), substituted “credit was determined” for “credit was allowable”.

Subsec. (e). Pub. L. 98–369, § 474(k)(4), redesignated subsec. (f) as (e). Former subsec. (e), which had placed a limitation based on the amount of tax, was struck out.

Subsec. (e)(2). Pub. L. 98–369, § 474(k)(5), substituted “section 39 by reason of this section (treating the amount allowed by reason of this section as the first amount allowed by this subpart)” for “subsection (e)(2)”.

Subsec. (f). Pub. L. 98–369, § 474(k)(6), added subsec. (f). Former subsec. (f) redesignated (e).

1983—Subsec. (b)(1)(A), (2)(A). Pub. L. 97–424, § 511(d)(3)(A), substituted “50 cents” for “40 cents”.

Subsec. (b)(3). Pub. L. 97–424, § 511(d)(3), substituted “50 cents” for “40 cents” and “37.5 cents” for “30 cents”.

Subsec. (c). Pub. L. 97–424, § 511(b)(2), substituted “subsection (b)(2) or (k) of section 4041 or section 4081(c)” for “section 4041(k) or 4081(c)” after “reason of the application of”.

Subsec. (d)(3)(A), (B). Pub. L. 97–424, § 511(d)(3), substituted “50 cents” for “40 cents” and “37.5 cents” for “30 cents”.

1982—Subsec. (d)(5). Pub. L. 97–354 substituted “Pass-thru in the case of estates and trusts” for “Pass-through in the case of subchapter S corporations, etc.” in par. heading, and substituted provisions relating to the applicability of rules similar to rules of subsec. (d) of section 52 for provisions relating to the applicability of rules similar to rules of subsecs. (d) and (e) of section 52.

1981—Subsec. (e)(2)(A). Pub. L. 97–34 substituted “15” for “7” in two places, and “14” for “6” in one place.

Pub. L. 117–169, title I, § 13202(b), Aug. 16, 2022, 136 Stat. 1932, provided that: “The amendment made by subsection (a) [amending this section] shall apply to qualified second generation biofuel production after December 31, 2021.”

Pub. L. 116–260, div. EE, title I, § 140(b), Dec. 27, 2020, 134 Stat. 3054, provided that: “The amendment made by this section [amending this section] shall apply to qualified second generation biofuel production after December 31, 2020.”

Pub. L. 116–94, div. Q, title I, § 122(b), Dec. 20, 2019, 133 Stat. 3231, provided that: “The amendment made by this section [amending this section] shall apply to qualified second generation biofuel production after December 31, 2017.”

Pub. L. 115–123, div. D, title I, § 40406(b), Feb. 9, 2018, 132 Stat. 149, provided that: “The amendment made by this section [amending this section] shall apply to qualified second generation biofuel production after December 31, 2016.”

Pub. L. 114–113, div. Q, title I, § 184(b), Dec. 18, 2015, 129 Stat. 3073, provided that: “The amendment made by this subsection [probably means this section, amending this section] shall apply to qualified second generation biofuel production after December 31, 2014.”

Pub. L. 113–295, div. A, title I, § 152(b), Dec. 19, 2014, 128 Stat. 4021, provided that: “The amendment made by this section [amending this section] shall apply to qualified second generation biofuel production after December 31, 2013.”

Pub. L. 112–240, title IV, § 404(a)(3), Jan. 2, 2013, 126 Stat. 2338, provided that: “The amendments made by this subsection [amending this section] shall take effect as if included in section 15321(b) of the Heartland, Habitat, and Horticulture Act of 2008 [probably should be Heartland, Habitat, Harvest, and Horticulture Act of 2008, title XV of Pub. L. 110–246].”

Pub. L. 112–240, title IV, § 404(b)(4), Jan. 2, 2013, 126 Stat. 2339, provided that: “The amendments made by this subsection [amending this section and section 4101 of this title] shall apply to fuels sold or used after the date of the enactment of this Act [Jan. 2, 2013].”

Pub. L. 111–312, title VII, § 708(a)(3), Dec. 17, 2010, 124 Stat. 3312, provided that: “The amendments made by this subsection [amending this section] shall apply to periods after December 31, 2010.”

Pub. L. 111–240, title II, § 2121(b), Sept. 27, 2010, 124 Stat. 2567, provided that: “The amendments made by this section [amending this section] shall apply to fuels sold or used on or after January 1, 2010.”

Pub. L. 111–152, title I, § 1408(b), Mar. 30, 2010, 124 Stat. 1067, provided that: “The amendment made by this section [amending this section] shall apply to fuels sold or used on or after January 1, 2010.”

Pub. L. 110–343, div. B, title II, § 203(d), Oct. 3, 2008, 122 Stat. 3834, provided that: “The amendments made by this section [amending this section and sections 40A, 6426, and 6427 of this title] shall apply to claims for credit or payment made on or after May 15, 2008.”

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, 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.

Pub. L. 110–234, title XV, § 15321(g), May 22, 2008, 122 Stat. 1514, and Pub. L. 110–246, § 4(a), title XV, § 15321(g), June 18, 2008, 122 Stat. 1664, 2276, provided that: “The amendments made by this section [amending this section and sections 40A and 4101 of this title] shall apply to fuel produced after December 31, 2008.”

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

Pub. L. 110–234, title XV, § 15331(c), May 22, 2008, 122 Stat. 1516, and Pub. L. 110–246, § 4(a), title XV, § 15331(c), June 18, 2008, 122 Stat. 1664, 2278, provided that: “The amendments made by this section [amending this section and section 6426 of this title] shall take effect on the date of the enactment of this Act [June 18, 2008].”

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

Pub. L. 110–234, title XV, § 15332(c), May 22, 2008, 122 Stat. 1516, and Pub. L. 110–246, § 4(a), title XV, § 15332(c), June 18, 2008, 122 Stat. 1664, 2278, provided that: “The amendments made by this section [amending this section and section 6426 of this title] shall apply to fuel sold or used after December 31, 2008.”

[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

Pub. L. 109–58, title XIII, § 1347(c), Aug. 8, 2005, 119 Stat. 1056, provided that: “The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Aug. 8, 2005].”

Pub. L. 108–357, title III, § 301(d), Oct. 22, 2004, 118 Stat. 1463, provided that:

Pub. L. 108–357, title III, § 313(b), Oct. 22, 2004, 118 Stat. 1468, provided that: “The amendment made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 22, 2004].”

Pub. L. 105–178, title IX, § 9003(b)(3), June 9, 1998, 112 Stat. 503, provided that: “The amendments made by this subsection [amending this section and sections 4041, 4081, and 4091 of this title] shall take effect on January 1, 2001.”

Amendment by Pub. L. 104–188 effective as if included in the provision of the Revenue Reconciliation Act of 1993, Pub. L. 103–66, §§ 13001–13444, to which such amendment relates, see section 1703(o) of Pub. L. 104–188, set out as a note under section 39 of this title.

Pub. L. 101–508, title XI, § 11502(h), Nov. 5, 1990, 104 Stat. 1388–482, provided that:

Pub. L. 100–203, title X, § 10502(e), Dec. 22, 1987, 101 Stat. 1330–445, provided that: “The amendments made by this section [enacting sections 4091 to 4093 of this title, amending this section and sections 4041, 4081, 4101, 4221, 6206, 6416, 6421, 6427, 6652, 9502, 9503, and 9508 of this title, and enacting provisions set out as notes under sections 4091 and 9502 of this title] shall apply to sales after March 31, 1988.”

Amendment by section 474(k) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title.

Pub. L. 98–369, div. A, title IX, § 912(g), July 18, 1984, 98 Stat. 1008, provided that: “The amendments made by this section [amending this section and sections 4041, 4081, and 6427 of this title] shall take effect on January 1, 1985.”

Amendment by section 913(b) of Pub. L. 98–369 effective Aug. 1, 1984, see section 913(c) of Pub. L. 98–369, set out as a note under section 4041 of this title.

Amendments by section 511(b)(2), (d)(3) of Pub. L. 97–424 effective Apr. 1, 1983, see section 511(h) of Pub. L. 97–424, set out as a note under section 4041 of this title.

Amendment by Pub. L. 97–354 applicable to taxable years beginning after Dec. 31, 1982, see section 6(a) of Pub. L. 97–354, set out as an Effective Date note under section 1361 of this title.

Amendment by Pub. L. 97–34 applicable to unused credit years ending after Sept. 30, 1980, see section 209(c)(2)(C) of Pub. L. 97–34, set out as an Effective Date note under section 168 of this title.

Pub. L. 96–223, title II, § 232(h)(1), (4), Apr. 2, 1980, 94 Stat. 281, as amended by Pub. L. 97–448, title II, § 202(e), Jan. 12, 1983, 96 Stat. 2396, provided that: