I 

116TH CONGRESS 

1ST SESSION H. R. 2089 

To amend the Internal Revenue Code of 1986 to extend for 2 years tax 

credits with respect to biodiesel and renewable diesel. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 4, 2019 

Ms. FINKENAUER (for herself, Mrs. AXNE, Mr. KIND, Mr. KELLY of Pennsylvania, Mr. SMITH of Nebraska, Ms. DELAURO, Mrs. WALORSKI, Mr. 

LAHOOD, Mrs. CRAIG, Mr. LOEBSACK, Mr. DANNY K. DAVIS of Illinois, 

Mrs. BUSTOS, Mr. PASCRELL, and Mr. LARSON of Connecticut) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

for 2 years tax credits with respect to biodiesel and 

renewable diesel. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Biodiesel Tax Credit 

5 Extension Act of 2019’’. 

6 SEC. 2. BIODIESEL AND RENEWABLE DIESEL. 

7 (a) INCOME TAX CREDIT.— 


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•HR 2089 IH

1 (1) IN GENERAL.—Section 40A(g) of the Inter2 nal Revenue Code of 1986 is amended by striking 

3 ‘‘December 31, 2017’’ and inserting ‘‘December 31, 

4 2019’’. 

5 (2) EFFECTIVE DATE.—The amendment made 

6 by this subsection shall apply to fuel sold or used 

7 after December 31, 2017. 

8 (b) EXCISE TAX INCENTIVES.— 

9 (1) TERMINATION.— 

10 (A) IN GENERAL.—Section 6426(c)(6) of 

11 such Code is amended by striking ‘‘December 

12 31, 2017’’ and inserting ‘‘December 31, 2019’’. 

13 (B) PAYMENTS.—Section 6427(e)(6)(B) of 

14 such Code is amended by striking ‘‘December 

15 31, 2017’’ and inserting ‘‘December 31, 2019’’. 

16 (2) EFFECTIVE DATE.—The amendments made 

17 by this subsection shall apply to fuel sold or used 

18 after December 31, 2017. 

19 (3) SPECIAL RULE FOR 2018.—Notwithstanding 

20 any other provision of law, in the case of any bio21 diesel mixture credit properly determined under sec22 tion 6426(c) of the Internal Revenue Code of 1986 

23 for the period beginning on January 1, 2018, and 

24 ending on December 31, 2018, such credit shall be 

25 allowed, and any refund or payment attributable to 


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•HR 2089 IH

1 such credit (including any payment under section 

2 6427(e) of such Code) shall be made, only in such 

3 manner as the Secretary of the Treasury (or the 

4 Secretary’s delegate) shall provide. Such Secretary 

5 shall issue guidance within 30 days after the date of 

6 the enactment of this Act providing for a one-time 

7 submission of claims covering periods described in 

8 the preceding sentence. Such guidance shall provide 

9 for a 180-day period for the submission of such 

10 claims (in such manner as prescribed by such Sec11 retary) to begin not later than 30 days after such 

12 guidance is issued. Such claims shall be paid by such 

13 Secretary not later than 60 days after receipt. If 

14 such Secretary has not paid pursuant to a claim 

15 filed under this subsection within 60 days after the 

16 date of the filing of such claim, the claim shall be 

17 paid with interest from such date determined by 

18 using the overpayment rate and method under sec19 tion 6621 of such Code. 

Æ 


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