26 U.S.C. 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

2022

• Pub. L. 117–169, §13203(d)(2)(A)(i), substituted "(e), and (k)" for "and (e)". Law text · (a)
• Pub. L. 117–169, §13201(b)(1), substituted "December 31, 2024" for "December 31, 2022". Law text · (c)
• 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,". Law text · (d)
• Pub. L. 117–169, §13201(c), substituted "December 31, 2024" for "December 31, 2021". Law text · (d)
• Pub. L. 117–169, §13204(d)(2), substituted "(E)" for "(F)" in introductory provisions. Law text · (e)
• Pub. L. 117–169, §13201(d), substituted "December 31, 2024" for "December 31, 2021". Law text · (e)
• Pub. L. 117–169, §13203(d)(2)(A)(ii), substituted "under section 40, 40A, or 40B" for "under section 40 or 40A". Law text · (h)
• Pub. L. 117–169, §13203(d)(1), added subsec. (k). Law text · (k)

2020

• Pub. L. 116–260 substituted "December 31, 2021" for "December 31, 2020". (Consolidated Appropriations Act, 2021) Law text · (d), (e)

2019

• Pub. L. 116–94, §121(b)(1)(A), substituted "December 31, 2022" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (c)
• Pub. L. 116–94, §133(a)(1), substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (d)
• 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". (Further Consolidated Appropriations Act, 2020) Law text · (e)
• Pub. L. 116–94, §133(a)(1), substituted "December 31, 2020" for "December 31, 2017". (Further Consolidated Appropriations Act, 2020) Law text · (e)

2018

• Pub. L. 115–141 substituted "cents." for "cents.." (Consolidated Appropriations Act, 2018) Law text · (b)
• Pub. L. 115–123, §40407(b)(1), substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (c)
• Pub. L. 115–123, §40415(a)(1), substituted "December 31, 2017" for "December 31, 2016". (Bipartisan Budget Act of 2018) Law text · (d), (e)

2015

• Pub. L. 114–113, §185(b)(1), substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (c)
• Pub. L. 114–113, §192(a)(1), substituted "December 31, 2016" for "December 31, 2014". (Consolidated Appropriations Act, 2016) Law text · (d), (e)
• Pub. L. 114–113, §342(a), added subsec. (j). (Consolidated Appropriations Act, 2016) Law text · (j)

2014

• Pub. L. 113–295, §160(a)(1), substituted "December 31, 2014" for "December 31, 2013". Law text · (c)
• 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… Law text · (d), (e)
• Pub. L. 113–295, §160(b)(1), substituted "December 31, 2014" for "December 31, 2013". Law text · (d), (e)

2013

• Pub. L. 112–240, §405(b)(1), substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (c)
• Pub. L. 112–240, §412(a), substituted "December 31, 2013" for "December 31, 2011". (American Taxpayer Relief Act of 2012) Law text · (d), (e)

2010

• Pub. L. 111–312, §708(b)(1), substituted "December 31, 2011" for "December 31, 2010". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (b)
• Pub. L. 111–312, §701(b)(1), substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)
• 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. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d)
• Pub. L. 111–312, §704(a), substituted "December 31, 2011" for "December 31, 2009". (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (d), (e)

2008

• Pub. L. 110–246, §15331(b)(3), substituted "subparagraphs (B) and (C)" for "subparagraph (B)" in introductory provisions. (Food, Conservation, and Energy Act of 2008) Law text · (b)
• 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). (Food, Conservation, and Energy Act of 2008) Law text · (b)
• Pub. L. 110–246, §15331(b)(2), added subpar. (C). (Food, Conservation, and Energy Act of 2008) Law text · (b)
• Pub. L. 110–246, §15332(b), added par. (5) and redesignated former par. (5) as (6). (Food, Conservation, and Energy Act of 2008) Law text · (b), (6)
• Pub. L. 110–343, §202(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: "For purposes of this subsection— (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §202(a), substituted "December 31, 2009" for "December 31, 2008". (Emergency Economic Stabilization Act of 2008) Law text · (c)
• Pub. L. 110–343, §204(b)(2), inserted "sold by the taxpayer for use as a fuel in aviation," after "motorboat,". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §204(c)(2), inserted "which meets the requirements of paragraph (4) and which is" after "any liquid fuel". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §204(b)(1), added subpar. (F) and redesignated former subpar. (F) as (G). (Emergency Economic Stabilization Act of 2008) Law text · (d), (G)
• Pub. L. 110–343, §204(c)(1), added par. (4). Former par. (4) redesignated (5). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §204(a)(1), substituted "December 31, 2009" for "September 30, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §204(c)(1), redesignated par. (4) as (5). (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §204(a)(2), substituted "December 31, 2009" for "September 30, 2009". (Emergency Economic Stabilization Act of 2008) Law text · (e)
• Pub. L. 110–343, §203(c)(1), added subsec. (i). (Emergency Economic Stabilization Act of 2008) Law text · (i)

2007

• Pub. L. 110–172, §5(a)(2), substituted "fuel" for "hydrocarbons". (Tax Technical Corrections Act of 2007) Law text · (d)
• Pub. L. 110–172, §5(a)(3), added subsec. (h). (Tax Technical Corrections Act of 2007) Law text · (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. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text
• 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— (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (a)
• Pub. L. 109–58 substituted "2008" for "2006". (Energy Policy Act of 2005) Law text · (c)
• Pub. L. 109–59, §11113(b)(2), added subsec. (d). Former subsec. (d) redesignated (f). (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (d)
• Pub. L. 109–59, §11151(e)(2), substituted "section 45K(c)(3)" for "section 29(c)(3)". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (d)
• Pub. L. 109–59, §11113(b)(2), added subsec. (e) and redesignated former subsecs. (d) and (e) as (f) and (g), respectively. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (e), (f), (g)