,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ejhi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ad1         
#bjai,mrs4 ,flet*] 7= h]self & ,mr4     
,mull97 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to ext5d ! cr$it =       
alt]native fuels4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,alt]native ,fuel  
,tax ,cr$it ,ext5sion ,act ( #bjai4  #b4
 ,ext5sion ( cr$it = alt]native fuels   
7a7 ,ext5sion & phase\t ( alt]native    
fuel cr$it  7#a7 ,9 g5]al ,section      
#fdbf7;d77#e7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ to read z foll[s3     
7#e7 ,phase\t & t]m9ation  7,a7 ,phase\t
 ,= purposes ( ?is subsection1 !        
applicable am\nt is-- 7i7 #ej c5ts 9 !  
case ( any sale or use = any p]iod be=e 
,janu>y #a1 #bjbe1 &  7ii7 #be c5ts 9 ! 
case ( any sale or use = any p]iod aft] 
,decemb] #ca1 #bjbd1 & be=e ,janu>y #a1 
#bjbg4  7,b7 ,t]m9ation ,?is subsection 
%all n apply to any sale or use = any   

p]iod aft] ,decemb] #ca1 #bjbf4  4  7#b7
 ,con=m+ am5dm5t ,section #fdbf7;d77#a7 
( su* ,code is am5d$ by /rik+ #ej c5ts &
 ins]t+ ! applicable am\nt4  7b7 ,outlay
 paym5t ( alt]native fuels cr$it        
,section #fdbg7;e77#f77;,c7 ( su* ,code 
is am5d$ by /rik+ ,decemb] #ca1 #bjag & 
ins]t+ ,decemb] #ca1 #bjbf4  7c7        
,special rule ,not)/&+ any o!r provision
 ( law1 9 ! case ( any alt]native fuel  
cr$it prop]ly det]m9$ "u section        
#fdbf7;d7 ( ! ,int]nal ,rev5ue ,code (  
#aihf = ! p]iod beg9n+ on ,janu>y #a1   
#bjah1 & end+ ) ! close ( ! la/ cal5d>  
qu>t] beg9n+ 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  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to fuel sold or us$ aft] ,decemb] #ca1  
#bjag4