US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6426

Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

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

Pub. L. 108–357, title III, § 301(a)118 Stat. 1459Pub. L. 109–58, title XIII, § 1344(a)119 Stat. 1052Pub. L. 109–59, title XI119 Stat. 1947Pub. L. 110–172, § 5(a)(2)121 Stat. 2479Pub. L. 110–234, title XV122 Stat. 1516Pub. L. 110–246, § 4(a)122 Stat. 1664Pub. L. 110–343, div. B, title II122 Stat. 3832Pub. L. 111–312, title VII124 Stat. 3310–3312Pub. L. 112–240, title IV126 Stat. 2340Pub. L. 113–295, div. A, title I, § 160(a)(1)128 Stat. 4022Pub. L. 114–113, div. Q, title I129 Stat. 3073Pub. L. 115–123, div. D, title I132 Stat. 149Pub. L. 115–141, div. U, title IV, § 401(a)(294)132 Stat. 1198Pub. L. 116–94, div. Q, title I133 Stat. 3230Pub. L. 116–260, div. EE, title I, § 147(a)134 Stat. 3055Pub. L. 117–169, title I136 Stat. 1931Pub. L. 119–21, title VII, § 70521(g)(1)(A)139 Stat. 277(Added , , ; amended , , ; , §§ 11113(b)(1)–(3)(A), 11151(e)(2), , , 1948, 1969; , (3), , ; , §§ 15331(b), 15332(b), , ; , title XV, §§ 15331(b), 15332(b), , , 2278; , §§ 202(a), (b)(2), 203(c)(1), 204(a)(1), (2), (b), (c), , , 3834; , §§ 701(b)(1), 704(a), (b), 708(b)(1), , ; , §§ 405(b)(1), 412(a), , , 2343; , (b)(1), (c)(1), , ; , §§ 185(b)(1), 192(a)(1), title III, § 342(a), , , 3075, 3114; , §§ 40407(b)(1), 40415(a)(1), , , 152; , , ; , §§ 121(b)(1)(A), 133(a)(1), (b)(1), , , 3233; , , ; , §§ 13201(b)(1), (c), (d), 13203(d)(1), (2)(A), 13204(d)(1), (2), , , 1932, 1934, 1935, 1941; , (h), , , 278.)

Editorial Notes

Codification

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 The amendments by were repealed by .

Prior Provisions

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

Amendments

Pub. L. 119–21, § 70521(g)(1)(A)2025—Subsec. (k)(4). , added par. (4).

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

Pub. L. 117–169, § 13203(d)(2)(A)(i)2022—Subsec. (a)(1). , substituted “(e), and (k)” for “and (e)”.

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

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

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

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

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

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

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

Pub. L. 116–2602020—Subsecs. (d)(5), (e)(3). substituted “” for “”.

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

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

Pub. L. 116–94, § 133(b)(1)Subsec. (e)(2). , 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”.

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

Pub. L. 115–1412018—Subsec. (b)(2)(A)(ii). substituted “cents.” for “cents..”

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

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

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

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

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

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

Pub. L. 113–295, § 160(c)(1)Subsecs. (d)(5), (e)(3). , 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 “”.

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

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

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

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

Pub. L. 111–312, § 704(b)Subsec. (d)(2). , 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.

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

Pub. L. 110–246, § 15331(b)(3)2008—Subsec. (b)(2)(A). , 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).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Pub. L. 110–172, § 5(a)(2)2007—Subsec. (d)(2)(F). , substituted “fuel” for “hydrocarbons”.

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

Pub. L. 109–59, § 11113(b)(3)(A)2005—, substituted “alcohol fuel, biodiesel, and alternative fuel” for “alcohol fuel and biodiesel” in section catchline.

Pub. L. 109–59, § 11113(b)(1)Subsec. (a). , 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.”

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

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

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

Pub. L. 109–59, § 11113(b)(2)Subsecs. (e) to (g). , 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

“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.”
, , , provided that:

Effective Date of 2022 Amendment

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

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

Pub. L. 117–169, title I, § 13204(d)(3)136 Stat. 1941

“The amendments made by this subsection [amending this section] shall apply to fuel sold or used after .”
, , , provided that:

Effective Date of 2020 Amendment

Pub. L. 116–260, div. EE, title I, § 147(c)134 Stat. 3055

section 6427 of this title“The amendments made by this subsection [probably means “this section”, amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Effective Date of 2019 Amendment

Pub. L. 116–94, div. Q, title I, § 121(b)(2)133 Stat. 3230

section 6427 of this title“The amendments made by this subsection [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Pub. L. 116–94, div. Q, title I, § 133(a)(4)133 Stat. 3233

section 6427 of this title“The amendments made by this subsection [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

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

“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 .”
, , , provided that:

Effective Date of 2018 Amendment

Pub. L. 115–123, div. D, title I, § 40407(b)(3)132 Stat. 149

section 6427 of this title“The amendments made by this subsection [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Pub. L. 115–123, div. D, title I, § 40415(a)(3)132 Stat. 152

section 6427 of this title“The amendments made by this subsection [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 185(b)(3)129 Stat. 3073

section 6427 of this title“The amendments made by this subsection [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Pub. L. 114–113, div. Q, title I, § 192(b)129 Stat. 3075

section 6427 of this title“The amendments made by this section [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Pub. L. 114–113, div. Q, title III, § 342(b)129 Stat. 3114

“The amendments made by this section [amending this section] shall apply to fuel sold or used after .”
, , , provided that:

Effective Date of 2014 Amendment

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

“(1)

In general .—

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

Liquefied hydrogen .—

section 6427 of this titleThe amendments made by subsection (c) [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Effective Date of 2013 Amendment

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

Pub. L. 112–240, title IV, § 412(c)126 Stat. 2343

section 6427 of this title“The amendments made by this section [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Effective Date of 2010 Amendment

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

Pub. L. 111–312, title VII, § 704(d)124 Stat. 3311

section 6427 of this title“The amendments made by this section [amending this section and ] shall apply to fuel sold or used after .”
, , , provided that:

Pub. L. 111–312, title VII, § 708(b)(2)124 Stat. 3312

“The amendment made by this subsection [amending this section] shall apply to periods after .”
, , , provided that:

Effective Date of 2008 Amendment

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

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

Pub. L. 110–343, div. B, title II, § 204(d)122 Stat. 3835

section 6427 of this title“The amendments made by this section [amending this section and ] shall apply to fuel sold or used after the date of the enactment of this Act [].”
, , , provided that:

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

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

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

Effective Date of 2007 Amendment

Pub. L. 110–172, § 5(b)121 Stat. 2479

section 6427 of this titlePub. L. 109–59“The amendments made by this section [amending this section and ] shall take effect as if included in the provisions of the SAFETEA–LU [] to which they relate.”
, , , provided that:

Effective Date of 2005 Amendment

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

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

Effective Date

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

Special Rule for 2022

Pub. L. 117–169, title I, § 13201(g)136 Stat. 1932

“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.”
, , , provided that:

Special Rules for 2018 and 2019

Pub. L. 116–94, div. Q, title I, § 121(b)(3)133 Stat. 3230

“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.”
, , , provided that:

Pub. L. 116–94, div. Q, title I, § 133(a)(3)133 Stat. 3233

“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.”
, , , provided that:

No Inference

Pub. L. 116–94, div. Q, title I, § 133(b)(3)133 Stat. 3234

“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.”
, , , provided that:

Special Rules for 2017

Pub. L. 115–123, div. D, title I, § 40407(b)(4)132 Stat. 149

“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.”
, , , provided that:

Pub. L. 115–123, div. D, title I, § 40415(b)132 Stat. 152

“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.”
, , , provided that:

Special Rules for 2015

Pub. L. 114–113, div. Q, title I, § 185(b)(4)129 Stat. 3073

“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.”
, , , provided that:

Pub. L. 114–113, div. Q, title I, § 192(c)129 Stat. 3075

“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.”
, , , provided that:

Special Rule for Certain Periods During 2014

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

“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.”
, , , provided that:

Special Rules for 2010

Pub. L. 111–312, title VII, § 701(c)124 Stat. 3310

“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.”
, , , provided that:

Pub. L. 111–312, title VII, § 704(c)124 Stat. 3311

“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.”
, , , provided that: