,i #aaith ,,congress #ast ,session ,h4 ,r4 #cacg ,,in ,,the ,,house ,,of ,,representatives ,may #a1 #bjbe,mr4 ,carey 7for himself1 ,mrs4 ,miller-,meeks1 ,ms4 ,tenney1 ,mr4 ,johnson of ,south ,dakota1 ,mr4 ,garbarino1 ,mr4 ,la,hood1 and ,mr4 ,kelly of ,pennsylvania7 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 biodiesel fuels credit and the biodiesel mixture credit4 #a4 ,short title ,this ,act may be cited as the ,biodiesel ,tax ,credit ,extension ,act of #bjbe4 #b4 ,extension of biofuel tax incentives 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 #bjbf4 7#b7 ,denial of double benefit ,section #dj;,a of such ,code is amended-- 7,a7 by redesignating subsection 7g7 7as amended7 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 such ,code is amended by striking #bjbd and inserting #bjbf4 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 #bjbf4 7c7 ,extension of alcohol fuel credit with respect to second generation biofuel production and coordination with clean fuel production credit 7#a7 ,coordination with clean fuel production credit ,section #dj7;b7 of such ,code is amended by redesignating paragraph 7#f7 as paragraph 7#g7 and by inserting after paragraph 7#e7 the following new paragraph3 7#f7 ,coordination with clean fuel production credit ,no credit shall be determined under this paragraph with respect to fuel with respect to which a credit was allowed under section #de,z7a74 4 7#b7 ,extension ,section #dj7;b77#g77;,j77i7 of such ,code 7as so redesignated7 is amended by striking ,january #a1 #bjbe and inserting ,january #a1 #bjbg4 7d7 ,effective dates 7#a7 ,biodiesels ,the amendments made subsections 7a7 and 7b7 shall apply to fuel sold or used after ,december #ca1 #bjbd4 7#b7 ,second generation biofuels ,the amendments made by subsection 7c7 shall apply to qualified second generation biofuel 7as defined in section #dj7;b77#f77;,c7 of such ,code7 production occurring after ,december #ca1 #bjbd4