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 L. 110–234 were repealed by section 4(a) of Pub.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 6426, added Pub. L. 91–258, title II, § 206(c), May 21, 1970, 84 Stat. 245; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 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), Sept. 3, 1982, 96 Stat. 564, 565, applicable with respect to transportation beginning after Aug. 31, 1982.

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 “December 31, 2024” for “December 31, 2022”.

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 “December 31, 2024” for “December 31, 2021”.

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 “December 31, 2024” for “December 31, 2021”.

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 “December 31, 2021” for “December 31, 2020”.

2019—Subsec. (c)(6). Pub. L. 116–94, § 121(b)(1)(A), substituted “December 31, 2022” for “December 31, 2017”.

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

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 “December 31, 2020” for “December 31, 2017”.

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 “December 31, 2017” for “December 31, 2016”.

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

2015—Subsec. (c)(6). Pub. L. 114–113, § 185(b)(1), substituted “December 31, 2016” for “December 31, 2014”.

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

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

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

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.

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

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

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

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

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

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 “December 31, 2011” for “December 31, 2009”.

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 “December 31, 2009” for “December 31, 2008”.

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 “December 31, 2009” for “September 30, 2009”.

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 “December 31, 2009” for “September 30, 2009”.

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.

Amendment by section 13201(b)(1), (c), (d) of Pub. L. 117–169 applicable to fuel sold or used after Dec. 31, 2021, 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 Dec. 31, 2022, 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), Aug. 16, 2022, 136 Stat. 1941, provided that: “The amendments made by this subsection [amending this section] shall apply to fuel sold or used after December 31, 2022.”

Pub. L. 116–260, div. EE, title I, § 147(c), Dec. 27, 2020, 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 December 31, 2020.”

Pub. L. 116–94, div. Q, title I, § 121(b)(2), Dec. 20, 2019, 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 December 31, 2017.”

Pub. L. 116–94, div. Q, title I, § 133(a)(4), Dec. 20, 2019, 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 December 31, 2017.”

Pub. L. 116–94, div. Q, title I, § 133(b)(2), Dec. 20, 2019, 133 Stat. 3233, provided that: “The amendment made by this subsection [amending this section] shall apply to—

Pub. L. 115–123, div. D, title I, § 40407(b)(3), Feb. 9, 2018, 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 December 31, 2016.”

Pub. L. 115–123, div. D, title I, § 40415(a)(3), Feb. 9, 2018, 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 December 31, 2016.”

Pub. L. 114–113, div. Q, title I, § 185(b)(3), Dec. 18, 2015, 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 December 31, 2014.”

Pub. L. 114–113, div. Q, title I, § 192(b), Dec. 18, 2015, 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 December 31, 2014.”

Pub. L. 114–113, div. Q, title III, § 342(b), Dec. 18, 2015, 129 Stat. 3114, provided that: “The amendments made by this section [amending this section] shall apply to fuel sold or used after December 31, 2015.”

Pub. L. 113–295, div. A, title I, § 160(d), Dec. 19, 2014, 128 Stat. 4022, provided that:

Amendment by section 405(b)(1) of Pub. L. 112–240 applicable to fuel sold or used after Dec. 31, 2011, 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), Jan. 2, 2013, 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 December 31, 2011.”

Amendment by section 701(b)(1) of Pub. L. 111–312 applicable to fuel sold or used after Dec. 31, 2009, 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), Dec. 17, 2010, 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 December 31, 2009.”

Pub. L. 111–312, title VII, § 708(b)(2), Dec. 17, 2010, 124 Stat. 3312, provided that: “The amendment made by this subsection [amending this section] shall apply to periods after December 31, 2010.”

Amendment by section 202(a), (b)(2) of Pub. L. 110–343 applicable to fuel produced, and sold or used, after Dec. 31, 2008, 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 May 15, 2008, 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), Oct. 3, 2008, 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 [Oct. 3, 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.

Amendment by section 15331(b) of Pub. L. 110–246 effective June 18, 2008, 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 Dec. 31, 2008, see section 15332(c) of Pub. L. 110–246, set out as a note under section 40 of this title.

Pub. L. 110–172, § 5(b), Dec. 29, 2007, 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.”

Amendment by section 11113(b)(1)–(3)(A) of Pub. L. 109–59 applicable to any sale or use for any period after Sept. 30, 2006, 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.

Section applicable to fuel sold or used after Dec. 31, 2004, 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.

Pub. L. 117–169, title I, § 13201(g), Aug. 16, 2022, 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 January 1, 2022, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Aug. 16, 2022], 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, § 121(b)(3), Dec. 20, 2019, 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 January 1, 2018, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Dec. 20, 2019], 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), Dec. 20, 2019, 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 January 1, 2018, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Dec. 20, 2019], 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(b)(3), Dec. 20, 2019, 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.”

Pub. L. 115–123, div. D, title I, § 40407(b)(4), Feb. 9, 2018, 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 January 1, 2017, and ending on December 31, 2017, 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 [Feb. 9, 2018] 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), Feb. 9, 2018, 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 January 1, 2017, and ending on December 31, 2017, 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 [Feb. 9, 2018] 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, § 185(b)(4), Dec. 18, 2015, 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 January 1, 2015, and ending on December 31, 2015, 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 [Dec. 18, 2015] 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), Dec. 18, 2015, 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 January 1, 2015, and ending on December 31, 2015, 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 [Dec. 18, 2015] 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. 113–295, div. A, title I, § 160(e), Dec. 19, 2014, 128 Stat. 4023, provided that: