,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bjhi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #d1 #bjai,ms4  
,f9k5au] 7= h]self1 ,mrs4 ,axne1 ,mr4   
,k9d1 ,mr4 ,kelly ( ,p5nsylvania1 ,mr4  
,smi? ( ,nebraska1 ,ms4 ,de,lauro1 ,mrs4
 ,walorski1 ,mr4 ,la,hood1 ,mrs4 ,craig1
 ,mr4 ,loebsack1 ,mr4 ,danny ,k4 ,davis 
( ,ill9ois1 ,mrs4 ,bu/os1 ,mr4          
,pascrell1 & ,mr4 ,l>son ( ,connecticut7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to ext5d = #b ye>s tax    
cr$its ) respect to biodiesel & r5ewable
 diesel4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,biodiesel ,tax ,cr$it      
,ext5sion ,act ( #bjai4  #b4 ,biodiesel 
& r5ewable diesel  7a7 ,income tax cr$it
  7#a7 ,9 g5]al ,section #dj;,a7g7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ,decemb] #ca1 #bjag & ins]t+   
,decemb] #ca1 #bjai4  7#b7 ,effective   
date ,! am5dm5t made by ?is subsection  
%all apply to fuel sold or us$ aft]     

,decemb] #ca1 #bjag4  7b7 ,excise tax   
inc5tives  7#a7 ,t]m9ation  7,a7 ,9     
g5]al ,section #fdbf7;c77#f7 ( su* ,code
 is am5d$ by /rik+ ,decemb] #ca1 #bjag &
 ins]t+ ,decemb] #ca1 #bjai4  7,b7      
,paym5ts ,section #fdbg7;e77#f77;,b7 (  
su* ,code is am5d$ by /rik+ ,decemb]    
#ca1 #bjag & ins]t+ ,decemb] #ca1 #bjai4
  7#b7 ,effective date ,! am5dm5ts made 
by ?is subsection %all apply to fuel    
sold or us$ aft] ,decemb] #ca1 #bjag4   
7#c7 ,special rule = #bjah ,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+  
on ,janu>y #a1 #bjah1 & end+ on ,decemb]
 #ca1 #bjah1 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