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 L. 110–234 were repealed by section 4(a) of Pub.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.
2022—Subsec. (d)(1). Pub. L. 117–169, § 13203(c)(1), inserted “or 40B” after “determined under section 40” in concluding provisions.
Subsec. (f)(4). Pub. L. 117–169, § 13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel.
Subsec. (g). Pub. L. 117–169, § 13201(a), substituted “
2019—Subsec. (g). Pub. L. 116–94 substituted “
2018—Subsec. (g). Pub. L. 115–123 substituted “
2015—Subsec. (g). Pub. L. 114–113 substituted “
2014—Subsec. (g). Pub. L. 113–295 substituted “
2013—Subsec. (g). Pub. L. 112–240 substituted “
2010—Subsec. (g). Pub. L. 111–312 substituted “
2008—Subsec. (b)(1)(A), (2)(A). Pub. L. 110–343, § 202(b)(1), substituted “$1.00” for “50 cents”.
Subsec. (b)(3) to (5). Pub. L. 110–343, § 202(b)(3)(A), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out heading and text of former par. (3). Text read as follows: “In the case of any biodiesel which is agri-biodiesel, paragraphs (1)(A) and (2)(A) shall be applied by substituting ‘$1.00’ for ‘50 cents’.”
Subsec. (d)(1). Pub. L. 110–246, § 15321(f)(1), inserted concluding provisions.
Subsec. (d)(2). Pub. L. 110–343, § 202(f), substituted “mustard seeds, and camelina” for “and mustard seeds”.
Subsec. (d)(3)(C)(ii). Pub. L. 110–343, § 202(b)(3)(D), substituted “subsection (b)(4)(B)” for “subsection (b)(5)(B)”.
Subsec. (d)(5). Pub. L. 110–343, § 203(b), added par. (5).
Subsec. (e)(2), (3). Pub. L. 110–343, § 202(b)(3)(C), substituted “subsection (b)(4)(C)” for “subsection (b)(5)(C)”.
Subsec. (f)(2). Pub. L. 110–343, § 202(b)(3)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as follows:
“(A)
“(B)
Subsec. (f)(3). Pub. L. 110–343, § 202(d), in introductory provisions, struck out “(as defined in section 45K(c)(3))” after “derived from biomass” and, in concluding provisions, inserted at end “Such term does not include any fuel derived from coprocessing biomass with a feedstock which is not biomass. For purposes of this paragraph, the term ‘biomass’ has the meaning given such term by section 45K(c)(3).”
Pub. L. 110–343, § 202(c)(1), (2), in introductory provisions, substituted “liquid fuel” for “diesel fuel” and struck out “using a thermal depolymerization process” before “which meets—”.
Pub. L. 110–246, § 15321(f)(2), inserted concluding provisions.
Subsec. (f)(3)(B). Pub. L. 110–343, § 202(c)(3), inserted “, or other equivalent standard approved by the Secretary” before period at end.
Subsec. (f)(4). Pub. L. 110–343, § 202(e), added par. (4).
Subsec. (g). Pub. L. 110–343, § 202(a), substituted “
2005—Pub. L. 109–58, § 1346(b)(1), inserted “and renewable diesel” after “Biodiesel” in section catchline.
Subsec. (a). Pub. L. 109–58, § 1345(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “For purposes of section 38, the biodiesel fuels credit determined under this section for the taxable year is an amount equal to the sum of—
“(1) the biodiesel mixture credit, plus
“(2) the biodiesel credit.”
Subsec. (b). Pub. L. 109–58, § 1345(d)(2), substituted “, biodiesel credit, and small agri-biodiesel producer credit” for “and biodiesel credit” in heading.
Subsec. (b)(4). Pub. L. 109–58, § 1345(d)(1), substituted “paragraph (1) or (2) of subsection (a)” for “this section”.
Subsec. (b)(5). Pub. L. 109–58, § 1345(b), added par. (5).
Subsec. (b)(5)(B). Pub. L. 109–135 struck out “(determined without regard to the last sentence of subsection (d)(2))” after “any agri-biodiesel” in introductory provisions.
Subsec. (d)(3)(C), (D). Pub. L. 109–58, § 1345(d)(3), added subpar. (C) and redesignated former subpar. (C) as (D). The words following “subsection (b)(5)(B),” in subpar. (C) are shown as a flush provision notwithstanding directory language showing them as part of cl. (ii), to reflect the probable intent of Congress.
Subsec. (e). Pub. L. 109–58, § 1345(c), added subsec. (e). The words following “subparagraph (A) for the taxable year,” in subsec. (e)(6)(B)(iii) are shown as a flush provision notwithstanding directory language showing them as part of subcl. (II), to reflect the probable intent of Congress. Former subsec. (e) redesignated (f).
Pub. L. 109–58, § 1344(a), substituted “2008” for “2006”.
Subsec. (f). Pub. L. 109–58, § 1346(a), added subsec. (f). Former subsec. (f) redesignated (g).
Pub. L. 109–58, § 1345(c), redesignated subsec. (e) as (f).
Subsec. (g). Pub. L. 109–58, § 1346(a), redesignated subsec. (f) as (g).
Pub. L. 117–169, title I, § 13201(f),
Amendment by section 13203(c) of Pub. L. 117–169 applicable to fuel sold or used after
Pub. L. 116–94, div. Q, title I, § 121(a)(2),
Pub. L. 115–123, div. D, title I, § 40407(a)(2),
Pub. L. 114–113, div. Q, title I, § 185(a)(2),
Pub. L. 113–295, div. A, title I, § 153(b),
Pub. L. 112–240, title IV, § 405(c),
Pub. L. 111–312, title VII, § 701(d),
Pub. L. 110–343, div. B, title II, § 202(g), “(1) Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 6426 and 6427 of this title] shall apply to fuel produced, and sold or used, after “(2) The amendment made by subsection (d) [amending this section] shall apply to fuel produced, and sold or used, after the date of the enactment of this Act [
Amendment by section 203(b) of Pub. L. 110–343 applicable to claims for credit or payment made on or after
Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective
Amendment by section 15321(f) of Pub. L. 110–246 applicable to fuel produced after
Pub. L. 109–58, title XIII, § 1344(b),
Pub. L. 109–58, title XIII, § 1345(e),
Pub. L. 109–58, title XIII, § 1346(c),
Section applicable to fuel produced, and sold or used, after