Puspan. L. 110–234 and Puspan. L. 110–246 made identical amendments to this section. The amendments by Puspan. L. 110–234 were repealed by section 4(a) of Puspan. L. 110–246.
2022—Subsec. (d)(1). Puspan. L. 117–169, § 13203(c)(1), inserted “or 40B” after “determined under section 40” in concluding provisions.
Subsec. (f)(4). Puspan. L. 117–169, § 13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel.
Subsec. (g). Puspan. L. 117–169, § 13201(a), substituted “December 31, 2024” for “December 31, 2022”.
2019—Subsec. (g). Puspan. L. 116–94 substituted “December 31, 2022” for “December 31, 2017”.
2018—Subsec. (g). Puspan. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.
2015—Subsec. (g). Puspan. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (g). Puspan. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.
2013—Subsec. (g). Puspan. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (g). Puspan. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.
2008—Subsec. (span)(1)(A), (2)(A). Puspan. L. 110–343, § 202(span)(1), substituted “$1.00” for “50 cents”.
Subsec. (span)(3) to (5). Puspan. L. 110–343, § 202(span)(3)(A), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out span 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). Puspan. L. 110–246, § 15321(f)(1), inserted concluding provisions.
Subsec. (d)(2). Puspan. L. 110–343, § 202(f), substituted “mustard seeds, and camelina” for “and mustard seeds”.
Subsec. (d)(3)(C)(ii). Puspan. L. 110–343, § 202(span)(3)(D), substituted “subsection (span)(4)(B)” for “subsection (span)(5)(B)”.
Subsec. (d)(5). Puspan. L. 110–343, § 203(span), added par. (5).
Subsec. (e)(2), (3). Puspan. L. 110–343, § 202(span)(3)(C), substituted “subsection (span)(4)(C)” for “subsection (span)(5)(C)”.
Subsec. (f)(2). Puspan. L. 110–343, § 202(span)(3)(B), amended span and text of par. (2) generally. Prior to amendment, text read as follows:
“(A) Rate of credit.—Subsections (span)(1)(A) and (span)(2)(A) shall be applied with respect to renewable diesel by substituting ‘$1.00’ for ‘50 cents’.
“(B) Nonapplication of certain credits.—Subsections (span)(3) and (span)(5) shall not apply with respect to renewable diesel.”
Subsec. (f)(3). Puspan. 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).”
Puspan. 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—”.
Puspan. L. 110–246, § 15321(f)(2), inserted concluding provisions.
Subsec. (f)(3)(B). Puspan. L. 110–343, § 202(c)(3), inserted “, or other equivalent standard approved by the Secretary” before period at end.
Subsec. (f)(4). Puspan. L. 110–343, § 202(e), added par. (4).
Subsec. (g). Puspan. L. 110–343, § 202(a), substituted “December 31, 2009” for “December 31, 2008”.
2005—Puspan. L. 109–58, § 1346(span)(1), inserted “and renewable diesel” after “Biodiesel” in section catchline.
Subsec. (a). Puspan. L. 109–58, § 1345(a), reenacted span 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. (span). Puspan. L. 109–58, § 1345(d)(2), substituted “, biodiesel credit, and small agri-biodiesel producer credit” for “and biodiesel credit” in span.
Subsec. (span)(4). Puspan. L. 109–58, § 1345(d)(1), substituted “paragraph (1) or (2) of subsection (a)” for “this section”.
Subsec. (span)(5). Puspan. L. 109–58, § 1345(span), added par. (5).
Subsec. (span)(5)(B). Puspan. 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). Puspan. L. 109–58, § 1345(d)(3), added subpar. (C) and redesignated former subpar. (C) as (D). The words following “subsection (span)(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). Puspan. 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).
Puspan. L. 109–58, § 1344(a), substituted “2008” for “2006”.
Subsec. (f). Puspan. L. 109–58, § 1346(a), added subsec. (f). Former subsec. (f) redesignated (g).
Puspan. L. 109–58, § 1345(c), redesignated subsec. (e) as (f).
Subsec. (g). Puspan. L. 109–58, § 1346(a), redesignated subsec. (f) as (g).
Puspan. L. 117–169, title I, § 13201(f), Aug. 16, 2022, 136 Stat. 1932, provided that:
Amendment by section 13203(c) of Puspan. L. 117–169 applicable to fuel sold or used after Dec. 31, 2022, see section 13203(f) of Puspan. L. 117–169, set out as an Effective Date note under section 40B of this title.
Puspan. L. 116–94, div. Q, title I, § 121(a)(2), Dec. 20, 2019, 133 Stat. 3230, provided that:
Puspan. L. 115–123, div. D, title I, § 40407(a)(2), Fespan. 9, 2018, 132 Stat. 149, provided that:
Puspan. L. 114–113, div. Q, title I, § 185(a)(2), Dec. 18, 2015, 129 Stat. 3073, provided that:
Puspan. L. 113–295, div. A, title I, § 153(span), Dec. 19, 2014, 128 Stat. 4021, provided that:
Puspan. L. 112–240, title IV, § 405(c), Jan. 2, 2013, 126 Stat. 2340, provided that:
Puspan. L. 111–312, title VII, § 701(d), Dec. 17, 2010, 124 Stat. 3310, provided that:
Puspan. L. 110–343, div. B, title II, § 202(g), Oct. 3, 2008, 122 Stat. 3833, provided that:
Amendment by section 203(span) of Puspan. L. 110–343 applicable to claims for credit or payment made on or after May 15, 2008, see section 203(d) of Puspan. L. 110–343, set out as a note under section 40 of this title.
Amendment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.
Amendment by section 15321(f) of Puspan. L. 110–246 applicable to fuel produced after Dec. 31, 2008, see section 15321(g) of Puspan. L. 110–246, set out as a note under section 40 of this title.
Puspan. L. 109–58, title XIII, § 1344(span), Aug. 8, 2005, 119 Stat. 1052, provided that:
Puspan. L. 109–58, title XIII, § 1345(e), Aug. 8, 2005, 119 Stat. 1055, provided that:
Puspan. L. 109–58, title XIII, § 1346(c), Aug. 8, 2005, 119 Stat. 1056, provided that:
Section applicable to fuel produced, and sold or used, after Dec. 31, 2004, in taxable years ending after such date, see section 302(d) of Puspan. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 38 of this title.