,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ejhi  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ad1       
#bjai,mrs4 ,fletcher 7for herself and   
,mr4 ,mullin7 introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to extend the credit for
 alternative fuels4  #a4 ,short title   
,this ,act may be cited as the          
,alternative ,fuel ,tax ,credit         
,extension ,act of #bjai4  #b4          
,extension of credit for alternative    
fuels  7a7 ,extension and phaseout of   
alternative fuel credit  7#a7 ,in       
general ,section #fdbf7;d77#e7 of the   
,internal ,revenue ,code of #aihf is    
amended to read as follows3  7#e7       
,phaseout and termination  7,a7         
,phaseout ,for purposes of this         
subsection1 the applicable amount is--  
7i7 #ej cents in the case of any sale or
 use for any period before ,january #a1 
#bjbe1 and  7ii7 #be cents in the case  

of any sale or use for any period after 
,december #ca1 #bjbd1 and before        
,january #a1 #bjbg4  7,b7 ,termination  
,this subsection shall not apply to any 
sale or use for any period after        
,december #ca1 #bjbf4  4  7#b7          
,conforming amendment ,section          
#fdbf7;d77#a7 of such ,code is amended  
by striking #ej cents and inserting the 
applicable amount4  7b7 ,outlay payment 
of alternative fuels credit ,section    
#fdbg7;e77#f77;,c7 of such ,code is     
amended by striking ,december #ca1 #bjag
 and inserting ,december #ca1 #bjbf4    
7c7 ,special rule ,notwithstanding any  
other provision of law1 in the case of  
any alternative fuel credit properly    
determined under section #fdbf7;d7 of   
the ,internal ,revenue ,code of #aihf   
for the period beginning on ,january #a1
 #bjah1 and ending with the close of the
 last calendar quarter beginning before 
the date of the enactment of this ,act1 
such credit shall be allowed1 and any   
refund or payment attributable to such  

credit 7including any payment under     
section #fdbg7;e7 of such ,code7 shall  
be made1 only in such manner as the     
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall provide4   
,such ,secretary shall issue guidance   
within #cj days after the date of the   
enactment of this ,act providing for a  
one-time submission of claims covering  
periods described in the preceding      
sentence4 ,such guidance shall provide  
for a #ahj-;day period for the          
submission of such claims 7in such      
manner as prescribed by such ,secretary7
 to begin not later than #cj days after 
such guidance is issued4 ,such claims   
shall be paid by such ,secretary not    
later than #fj days after receipt4 ,if  
such ,secretary has not paid pursuant to
 a claim filed under this subsection    
within #fj days after the date of the   
filing of such claim1 the claim shall be
 paid with interest from such date      
determined by using the overpayment rate
 and method under section #ffba of such 

,code4  7d7 ,effective date ,the        
amendments made by this section shall   
apply to fuel sold or used after        
,december #ca1 #bjag4