,,ii  #aae? ,,congress  #a/ ,session    
,s4 #idd  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #bf1 #bjag,mr4  
,grassley 7= himself1 ,ms4 ,cantwell1   
,mr4 ,rob]ts1 ,ms4 ,hirono1 ,mr4 ,blunt1
 ,mr4 ,:iteh\se1 ,mrs4 ,ern/1 ,ms4      
,heitkamp1 ,mr4 ,?une1 ,mr4 ,udall1 ,mr4
 ,he9ri*1 ,mrs4 ,%ahe51 ,ms4 ,klobu*>1  
,mr4 ,frank51 ,mr4 ,donnelly1 & ,mrs4   
,murray7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to re=m & ext5d ! 
inc5tives = biodiesel4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,am]ican      
,r5ewable ,fuel & ,job ,creation ,act ( 
#bjag4  #b4 ,re=m & ext5sion ( biodiesel
 tax inc5tives  7a7 ,income tax cr$it   
7#a7 ,9 g5]al ,s mu* ( section #dj;,a ( 
! ,int]nal ,rev5ue ,code z prec$es      
subsection 7c7 is am5d$ to read z       
foll[s3  #dj;,a4 ,biodiesel fuels cr$it 
7a7 ,9 g5]al ,= purposes ( section #ch1 
! biodiesel fuels cr$it det]m9$ "u ?is  
section = ! taxable ye> is #a4jj = ea*  

gallon ( biodiesel produc$ by ! taxpay] 
:i* dur+ ! taxable ye>--  7#a7 is sold  
by ! taxpay] to ano!r p]son--  7,a7 =   
use by su* o!r p]son's trade or bus9ess 
z a fuel or 9 ! production ( a qualifi$ 
biodiesel mixture 7o!r ?an casual (f-f>m
 production71 or  7,b7 :o sells su*     
biodiesel at retail to ano!r p]son &    
places su* biodiesel 9 ! fuel tank ( su*
 o!r p]son1 or  7#b7 is us$ by su*      
taxpay] = any purpose describ$ 9        
p>agraph 7#a74  7b7 ,increas$ cr$it =   
small produc]s  7#a7 ,9 g5]al ,9 ! case 
( any eligible small biodiesel produc]1 
subsection 7a7 %all be appli$ by        
increas+ ! doll> am\nt conta9$ !re9 by  
#aj c5ts4  7#b7 ,limitation ,p>agraph   
7#a7 %all only apply ) respect to ! fir/
 #ae1jjj1jjj gallons ( biodiesel produc$
 by any eligible small biodiesel produc]
 dur+ any taxable ye>4  4  7#b7         
,def9itions & special rules ,section    
#dj;,a7d7 ( su* ,code is am5d$ by /rik+ 
all t foll[s p>agraph 7#a7 & ins]t+ !   
foll[+3  7#b7 ,qualifi$ biodiesel       

mixture2 biodiesel mixture  7,a7        
,qualifi$ biodiesel mixture  7i7 ,9     
g5]al ,! t]m qualifi$ biodiesel mixture 
means a biodiesel mixture :i* is-- 7,i7 
sold by ! produc] ( su* mixture to any  
p]son = use z a fuel1 or  7,,ii7 us$ by 
! produc] ( su* mixture z a fuel4  7ii7 
,sale or use mu/ be 9 trade or bus9ess1 
etc ,a biodiesel mixture %all n be      
treat$ z a qualifi$ biodiesel mixture   
unless ! sale or use describ$ 9 clause  
7i7 is 9 a trade or bus9ess ( ! p]son   
produc+ ! biodiesel mixture4  7,b7      
,biodiesel mixture ,! t]m biodiesel     
mixture means a mixture :i* consi/s (   
biodiesel & diesel fuel 7z def9$ 9      
section #djhc7;a77#c771 det]m9$ )\t     
reg>d to any use ( k]os5e4  7#c7        
,biodiesel n us$ = a qualifi$ purpose   
,if-- 7,a7 any cr$it 0 det]m9$ ) respect
 to any biodiesel "u ?is section1 &     
7,b7 any p]son uses su* biodiesel = a   
purpose n describ$ 9 subsection 7a71  !n
 !re is h]eby impos$ on su* p]son a tax 
equal to ! product ( ! rate applicable  

"u subsection 7a7 & ! numb] ( gallons ( 
su* biodiesel4  7#d7 ,pass-?ru 9 ! case 
( e/ates & tru/s ,"u regulations        
prescrib$ by ! ,secret>y1 rules simil>  
to ! rules ( subsection 7d7 ( section   
#eb %all apply4  7#e7 ,limitation to    
biodiesel ) connection to ! unit$ /ates 
7,a7 ,9 g5]al ,no cr$it %all be det]m9$ 
"u subsection 7a7 ) respect to biodiesel
 unless su* biodiesel is produc$ 9 !    
,unit$ ,/ates f qualifi$ fe$/ocks4 ,=   
purposes ( ?is p>agraph1 ! t]m ,unit$   
,/ates includes any possession ( !      
,unit$ ,/ates4  7,b7 ,qualifi$ fe$/ocks 
,= purposes ( subp>agraph 7,a71 ! t]m   
qualifi$ fe$/ock means any fe$/ock :i*  
is all[able = a fuel t is assign$ a ,d  
code ( #d "u section #hj4adbf7;f7 (     
title #dj1 ,code ( ,f$]al ,regulations4 
4  7#c7 ,rules = small biodiesel        
produc]s  7,a7 ,9 g5]al ,section        
#dj;,a7e7 ( su* ,code is am5d$-- 7i7 by 
/rik+ agri-biodiesel ea* place x appe>s 
9 p>agraphs 7#a7 & 7#e77;,a7 & ins]t+   
biodiesel1  7ii7 by /rik+ subsection    

7b77#d77;,c7 ea* place x appe>s 9       
p>agraphs 7#b7 & 7#c7 & ins]t+          
subsection 7b77#b71 &  7iii7 by /rik+   
subsection 7a77#c7 ea* place x appe>s 9 
p>agraphs 7#e77;,a71 7#f77;,a77i71 &    
7#f77;,b77i7 & ins]t+ subsection 7b74   
7,b7 ,! head+ = subsection 7e7 ( section
 #dj;,a ( su* ,code is am5d$ by /rik+   
agri-biodiesel & ins]t+ biodiesel4  7,c7
 ,! head+s = p>agraphs 7#a7 & 7#f7 (    
section #dj;,a7e7 ( su* ,code are ea*   
am5d$ by /rik+ agri-biodiesel & ins]t+  
biodiesel4  7#d7 ,r5ewable diesel  7,a7 
,9 g5]al ,p>agraph 7#c7 ( section       
#dj;,a7f7 ( su* ,code is am5d$ to read z
 foll[s3  7#c7 ,r5ewable diesel def9$   
7,a7 ,9 g5]al ,! t]m r5ewable diesel    
means liquid fuel d]iv$ f biomass :i*-- 
7i7 is n a mono-alkyl e/]1  7ii7 c be   
us$ 9 eng9es design$ to op]ate on       
conv5tional diesel fuel1 &  7iii7 meets 
! requirem5ts = any ,grade ,no4 #a-;,d  
fuel or ,grade ,no4 #b-;,d fuel cov]$ "u
 ! ,am]ican ,society = ,te/+ & ,mat]ials
 specification ,d-#ige-ac;a4  7,b7      

,exceptions ,su* t]m %all n include--   
7i7 any liquid ) respect to :i* a cr$it 
may be det]m9$ "u section #dj1  7ii7 any
 fuel d]iv$ f coprocess+ biomass ) a    
fe$/ock :i* is n biomass1 or  7iii7 any 
fuel t is n *emically equival5t to      
petroleum diesel fuels t c meet fuel    
quality specifications applicable to    
diesel fuel1 gasol9e1 or aviation fuel4 
7,c7 ,biomass ,= purposes ( ?is         
p>agraph1 ! t]m biomass has ! mean+ giv5
 su* t]m by section #de,k7c77#c74  4    
7,b7 ,con=m+ am5dm5ts ,section #dj;,a7f7
 ( su* ,code is am5d$--  7i7 by /rik+   
,subsection 7b77#d7 9 p>agraph 7#b7 &   
ins]t+ ,subsection 7b71 &  7ii7 by /rik+
 p>agraph 7#d7 & ins]t+ ! foll[+3  7#d7 
,c]ta9 aviation fuel ,except z provid$  
p>agraph 7#c77;,b71 ! t]m r5ewable      
diesel %all include fuel d]iv$ f biomass
 :i* meets ! requirem5ts ( a ,dep>tm5t (
 ,def5se specification = milit>y jet    
fuel or an ,am]ican ,society = ,te/+ &  
,mat]ials specification = aviation      
turb9e fuel4  4  7#e7 ,ext5sion         

,subsection 7g7 ( section #dj;,a ( su*  
,code is am5d$ by /rik+ ,decemb] #ca1   
#bjaf & ins]t+ ,decemb] #ca1 #bjbj4     
7#f7 ,cl]ical am5dm5t ,! table (        
sections = subp>t ,d ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by /rik+ ! item relat+ to section 
#dj;,a & ins]t+ ! foll[+ new item3      
,sec4 #dj;,a4 ,biodiesel fuels cr$it4  4
  7b7 ,excise tax cr$it  7#a7 ,re=m     
,subsection 7c7 ( section #fdbf ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7c7 ,biodiesel       
production cr$it  7#a7 ,9 g5]al ,=      
purposes ( ?is section1 ! biodiesel     
production cr$it is #a4jj = ea* gallon (
 biodiesel produc$ by ! taxpay] & :i*-- 
7,a7 is sold by su* taxpay] to ano!r    
p]son--  7i7 = use by su* o!r p]son's   
trade or bus9ess z a fuel or 9 !        
production ( a qualifi$ biodiesel       
mixture 7o!r ?an casual (f-f>m          
production71 or  7ii7 :o sells su*      
biodiesel at retail to ano!r p]son &    
places su* biodiesel 9 ! fuel tank ( su*

 o!r p]son1 or  7,b7 is us$ by su*      
taxpay] = any purpose describ$ 9        
subp>agraph 7,a74  7#b7 ,def9itions ,any
 t]m us$ 9 ?is subsection :i* is also   
us$ 9 section #dj;,a %all h ! mean+ giv5
 su* t]m by section #dj;,a4  7#c7       
,t]m9ation ,?is subsection %all n apply 
to any sale1 use1 or removal aft]       
,decemb] #ca1 #bjbj4  4  7#b7 ,produc]  
regi/ration requirem5t ,subsection 7a7 (
 section #fdbf ( su* ,code is am5d$ by  
/rik+ subsections 7d7 & 7e7 9 ! flu%    
s5t5ce at ! end & ins]t+ subsections    
7c71 7d71 & 7e74  7#c7 ,recapture  7,a7 
,9 g5]al ,subsection 7f7 ( section #fdbf
 ( su* ,code is am5d$-- 7i7 by /rik+ or 
biodiesel ea* place x appe>s 9          
subp>agraphs 7,a7 & 7,b77i7 ( p>agraph  
7#a71  7ii7 by /rik+ or biodiesel       
mixture 9 p>agraph 7#a77;,a71 &  7iii7  
by r$esignat+ p>agraph 7#b7 z p>agraph  
7#c7 & by ins]t+ aft] p>agraph 7#a7 !   
foll[+ new p>agraph3  7#b7 ,biodiesel   
,if any cr$it 0 det]m9$ "u ?is section  
or paid pursuant to section #fdbg7;e7 ) 

respect to ! production ( any biodiesel 
& any p]son uses su* biodiesel = a      
purpose n describ$ 9 subsection 7c77#a71
 !n !re is h]eby impos$ on su* p]son a  
tax equal to #a = ea* gallon ( su*      
biodiesel4  4  7,b7 ,con=m+ am5dm5ts    
7i7 ,p>agraph 7#c7 ( section #fdbf7;f7 (
 su* ,code1 z r$esignat$ by subp>agraph 
7,a77iii71 is am5d$ by ins]t+ or 7#b7   
aft] p>agraph 7#a74  7ii7 ,! head+ =    
p>agraph 7#a7 ( section #fdbf7;f7 ( su* 
,code is am5d$ by /rik+ ,imposition (   
tax & ins]t+ ,9 g5]al4  7#d7 ,limitation
 ,section #fdbf7;i7 ( su* ,code is      
am5d$--  7,a7 9 p>agraph 7#b7-- 7i7 by  
/rik+ biodiesel or1 &  7ii7 by /rik+    
,biodiesel & 9 ! head+1 &  7,b7 by      
ins]t+ aft] p>agraph 7#b7 ! foll[+ new  
p>agraph3  7#c7 ,biodiesel ,no cr$it    
%all be det]m9$ "u subsection 7a7 )     
respect to biodiesel unless su*         
biodiesel is produc$ 9 ! ,unit$ ,/ates f
 qualifi$ fe$/ocks 7z def9$ 9 section   
#dj;,a7d77#e77;,b774  4  7#e7 ,cl]ical  
am5dm5ts  7,a7 ,! head+ ( section #fdbf 

( su* ,code is am5d$ by /rik+ alcohol   
fuel1 biodiesel1 & alt]native fuel      
mixtures & ins]t+ alcohol fuel mixtures1
 biodiesel production1 & alt]native fuel
 mixtures4  7,b7 ,! item relat+ to      
section #fdbf 9 ! table ( sections =    
sub*apt] ,b ( *apt] #fe ( su* ,code is  
am5d$ by /rik+ alcohol fuel1 biodiesel1 
& alt]native fuel mixtures & ins]t+     
alcohol fuel mixtures1 biodiesel        
production1 & alt]native fuel mixtures4 
7c7 ,excise paym5ts ,subsection 7e7 (   
section #fdbg ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 by /rik+ or ! 
biodiesel mixture cr$it 9 p>agraph 7#a72
  7#b7 by r$esignat+ p>agraphs 7#c7     
?r\gh 7#f7 z p>agraphs 7#d7 ?r\gh 7#g71 
respectively1 & by ins]t+ aft] p>agraph 
7#b7 ! foll[+ new p>agraph3  7#c7       
,biodiesel production cr$it ,if any     
p]son produces biodiesel & sells or uses
 su* biodiesel z provid$ 9 section      
#fdbf7;c77#a71 ! ,secret>y %all pay 7)\t
 int]e/7 to su* p]son an am\nt equal to 
! biodiesel production cr$it ) respect  

to su* biodiesel4  2  7#c7 by /rik+     
p>agraph 7#a7 or 7#b7 ea* place x appe>s
 9 p>agraphs 7#d7 & 7#f71 z r$esignat$  
by p>agraph 7#b71 & ins]t+ p>agraph     
7#a71 7#b71 or 7#c72  7#d7 by /rik+     
alt]native fuel ea* place x appe>s 9    
p>agraphs 7#d7 & 7#f71 z r$esignat$ by  
p>agraph 7#b71 & ins]t+ fuel2 &  7#e7 9 
p>agraph 7#g77;,b71 z r$esignat$ by     
p>agraph 7#b7-- 7,a7 by /rik+ biodiesel 
mixture 7z def9$ 9 section              
#fdbf7;c77#c77 & ins]t+ biodiesel 7)9 ! 
mean+ ( section #dj;,a72 &  7,b7 by     
/rik+ ,decemb] #ca1 #bjaf & ins]t+      
,decemb] #ca1 #bjbj4  7d7 ,guidance ,n  
lat] ?an #cj days aft] ! date ( !       
enactm5t ( ?is ,act1 ! ,secret>y ( !    
,treasury1 or ! ,secret>y's delegate1   
%all issue prelim9>y guidance ) respect 
to ! am5dm5ts made by ?is section4  7e7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to fuel sold or us$  
aft] ,decemb] #ca1 #bjaf4  7f7 ,special 
rule = #bjag ,not)/&+ any o!r provision 
( law1 9 ! case ( any biodiesel mixture 

cr$it prop]ly det]m9$ "u section        
#fdbf7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf = p]iod beg9n+ aft] ,decemb] #ca1 
#bjaf1 & end+ be=e ! date ( ! enactm5t (
 ?is ,act1 su* cr$it %all be all[$1 &   
any refund or paym5t attributable to su*
 cr$it 7includ+ any paym5t "u section   
#fdbg7;e7 ( su* ,code7 %all be made1    
only 9 su* mann] z ! ,secret>y ( !      
,treasury 7or ! ,secret>y's delegate7   
%all provide4 ,su* ,secret>y %all issue 
guidance )9 #cj days aft] ! date ( !    
enactm5t ( ?is ,act provid+ = a "o- "t  
submission ( claims cov]+ p]iods        
describ$ 9 ! prec$+ s5t5ce4 ,su*        
guidance %all provide = a #ahj-;day     
p]iod = ! submission ( su* claims 79 su*
 mann] z prescrib$ by su* ,secret>y7 to 
beg9 n lat] ?an #cj days aft] su*       
guidance is issu$4 ,su* claims %all be  
paid by su* ,secret>y n lat] ?an #fj    
days aft] receipt4 ,if su* ,secret>y has
 n paid pursuant to a claim fil$ "u ?is 
subsection )9 #fj days aft] ! date ( !  
fil+ ( su* claim1 ! claim %all be paid )

 int]e/ f su* date det]m9$ by us+ !     
ov]paym5t rate & me?od "u section #ffba 
( su* ,code4