,,ii  #aahth ,,congress  #b;d ,session  
,s4 #eehb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #ah  
7legislative day1 ,december #af71       
#bjbd,mr4 ,tillis 7for himself1 ,mr4    
,ricketts1 ,mr4 ,grassley1 ,mrs4        
,fischer1 and ,ms4 ,ernst7 introduced   
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
extend the biodiesel fuels credit and   
the biodiesel mixture credit4  #a4      
,short title ,this ,act may be cited as 
the ,biodiesel ,tax ,credit ,extension  
,act of #bjbd4  #b4 ,extension of       
biodiesel and renewable diesel credit   
and biodiesel mixture credit  7a7       
,extension of biodiesel and renewable   
diesel credit  7#a7 ,in general ,section
 #dj;,a7g7 of the ,internal ,revenue    
,code of #aihf is amended by striking   
#bjbd and inserting #bjbe4  7#b7 ,denial
 of double benefit ,section #dj;,a of   
such ,code is amended-- 7,a7 by         

redesignating subsection 7g7 7as amended
 by paragraph 7#a77 as subsection 7h71  
and  7,b7 by inserting after subsection 
7f7 the following new subsection3  7g7  
,denial of ,double ,benefit ,in the case
 of any fuel with respect to which a    
credit is allowed under section #de,z7a7
 for any taxable year1 the amount       
determined under this section with      
respect to such fuel shall be zero4  4  
7b7 ,extension of biodiesel mixture     
credit  7#a7 ,extension of credit for   
fuels used for taxable purposes  7,a7   
,in general ,section #fdbf7;c77#f7 of   
the ,internal ,revenue ,code of #aihf is
 amended by striking #bjbd and inserting
 #bjbe4  7,b7 ,denial of double benefit 
,section #fdbf7;c7 of such ,code is     
amended by adding at the end the        
following new paragraph3  7#g7 ,denial  
of double benefit ,in the case of any   
fuel with respect to which a credit is  
allowed under section #de,z7a7 for any  
taxable year1 the applicable amount     
determined under this paragraph 7#b7    

with respect to such fuel shall be zero4
  4  7#b7 ,extension of credit for fuels
 not used for taxable purposes ,section 
#fdbg7;e77#f77;,b7 of such ,code is     
amended by striking #bjbd and inserting 
#bjbe4  7c7 ,effective date ,the        
amendments made by this section shall   
apply to fuel sold or used after        
,december #ca1 #bjbd4