26 U.S.C. 40A: Biodiesel and renewable diesel used as fuel

2022

• Pub. L. 117–169, §13203(c)(1), inserted "or 40B" after "determined under section 40" in concluding provisions. Law text · (d)
• Pub. L. 117–169, §13203(c)(2), struck out par. (4) which defined renewable diesel to include certain aviation fuel. Law text · (f)
• Pub. L. 117–169, §13201(a), substituted "December 31, 2024" for "December 31, 2022". Law text · (g)

2019

• Pub. L. 116–94 substituted "December 31, 2022" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (g)

2018

• Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (g)

2015

• Pub. L. 114–113 substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (g)

2014

• Pub. L. 113–295 substituted "December 31, 2014" for "December 31, 2013". Law text · (g)

2013

• Pub. L. 112–240 substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (g)

2010

• Pub. L. 111–312 substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (g)

2008

• Pub. L. 110–343, §202(b)(1), substituted "$1.00" for "50 cents". (Emergency Economic Stabilization Act of 2008) Law text · (b), (2)
• 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 subst… (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–246, §15321(f)(1), inserted concluding provisions. (Food, Conservation, and Energy Act of 2008) Law text · (d)
• Pub. L. 110–343, §202(f), substituted "mustard seeds, and camelina" for "and mustard seeds". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §202(b)(3)(D), substituted "subsection (b)(4)(B)" for "subsection (b)(5)(B)". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §203(b), added par. (5). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §202(b)(3)(C), substituted "subsection (b)(4)(C)" for "subsection (b)(5)(C)". (Emergency Economic Stabilization Act of 2008) Law text · (e), (3)
• Pub. L. 110–343, §202(b)(3)(B), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: (Emergency Economic Stabilization Act of 2008) Law text · (f)
• 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 bioma… (Emergency Economic Stabilization Act of 2008) Law text · (f)
• 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—". (Emergency Economic Stabilization Act of 2008) Law text · (f)
• Pub. L. 110–246, §15321(f)(2), inserted concluding provisions. (Food, Conservation, and Energy Act of 2008) Law text · (f)
• Pub. L. 110–343, §202(c)(3), inserted ", or other equivalent standard approved by the Secretary" before period at end. (Emergency Economic Stabilization Act of 2008) Law text · (f)
• Pub. L. 110–343, §202(e), added par. (4). (Emergency Economic Stabilization Act of 2008) Law text · (f)
• Pub. L. 110–343, §202(a), substituted "December 31, 2009" for "December 31, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (g)

2005

• Pub. L. 109–58, §1346(b)(1), inserted "and renewable diesel" after "Biodiesel" in section catchline. (Energy Policy Act of 2005) Law text
• 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— (Energy Policy Act of 2005) Law text · (a)
• Pub. L. 109–58, §1345(d)(2), substituted ", biodiesel credit, and small agri-biodiesel producer credit" for "and biodiesel credit" in heading. (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–58, §1345(d)(1), substituted "paragraph (1) or (2) of subsection (a)" for "this section". (Energy Policy Act of 2005) Law text · (b)
• Pub. L. 109–58, §1345(b), added par. (5). (Energy Policy Act of 2005) Law text · (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. (Gulf Opportunity Zone Act of 2005) Law text · (b)
• 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 i… (Energy Policy Act of 2005) Law text · (d), (D)
• 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 … (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1344(a), substituted "2008" for "2006". (Energy Policy Act of 2005) Law text · (e)
• Pub. L. 109–58, §1346(a), added subsec. (f). Former subsec. (f) redesignated (g). (Energy Policy Act of 2005) Law text · (f)
• Pub. L. 109–58, §1345(c), redesignated subsec. (e) as (f). (Energy Policy Act of 2005) Law text · (f)
• Pub. L. 109–58, §1346(a), redesignated subsec. (f) as (g). (Energy Policy Act of 2005) Law text · (g)