I 
119TH CONGRESS 
1ST SESSION H. R. 3137 
To amend the Internal Revenue Code of 1986 to extend the biodiesel fuels 
credit and the biodiesel mixture credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 1, 2025 
Mr. CAREY (for himself, Mrs. MILLER-MEEKS, Ms. TENNEY, Mr. JOHNSON 
of South Dakota, Mr. GARBARINO, Mr. LAHOOD, and Mr. KELLY of 
Pennsylvania) 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 
the biodiesel fuels credit and the biodiesel mixture credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Biodiesel Tax Credit 
Extension Act of 2025’’. 
SEC. 2. EXTENSION OF BIOFUEL TAX INCENTIVES. 
(a) EXTENSION
OF BIODIESEL
AND RENEWABLE 
DIESEL CREDIT.— 
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(1) IN GENERAL.—Section 40A(g) of the Inter-
nal Revenue Code of 1986 is amended by striking 
‘‘2024’’ and inserting ‘‘2026’’. 
(2) DENIAL
OF
DOUBLE
BENEFIT.—Section 
40A of such Code is amended— 
(A) by redesignating subsection (g) (as 
amended) as subsection (h), and 
(B) by inserting after subsection (f) the 
following new subsection: 
‘‘(g) DENIAL OF DOUBLE BENEFIT.—In the case of 
any fuel with respect to which a credit is allowed under 
section 45Z(a) for any taxable year, the amount deter-
mined under this section with respect to such fuel shall 
be zero.’’. 
(b) EXTENSION OF BIODIESEL MIXTURE CREDIT.— 
(1) EXTENSION OF CREDIT FOR FUELS USED 
FOR TAXABLE PURPOSES.— 
(A) IN GENERAL.—Section 6426(c)(6) of 
such Code is amended by striking ‘‘2024’’ and 
inserting ‘‘2026’’. 
(B) DENIAL OF DOUBLE BENEFIT.—Sec-
tion 6426(c) of such Code is amended by add-
ing at the end the following new paragraph: 
‘‘(7) DENIAL
OF
DOUBLE
BENEFIT.—In the 
case of any fuel with respect to which a credit is al-
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lowed under section 45Z(a) for any taxable year, the 
applicable amount determined under this paragraph 
(2) with respect to such fuel shall be zero.’’. 
(2) EXTENSION OF CREDIT FOR FUELS NOT 
USED
FOR
TAXABLE
PURPOSES.—Section 
6427(e)(6)(B) of such Code is amended by striking 
‘‘2024’’ and inserting ‘‘2026’’. 
(c) EXTENSION OF ALCOHOL FUEL CREDIT WITH 
RESPECT TO SECOND GENERATION BIOFUEL PRODUC-
TION AND COORDINATION WITH CLEAN FUEL PRODUC-
TION CREDIT.— 
(1) COORDINATION WITH CLEAN FUEL PRODUC-
TION
CREDIT.—Section 40(b) of such Code is 
amended by redesignating paragraph (6) as para-
graph (7) and by inserting after paragraph (5) the 
following new paragraph: 
‘‘(6) COORDINATION WITH CLEAN FUEL PRO-
DUCTION CREDIT.—No credit shall be determined 
under this paragraph with respect to fuel with re-
spect to which a credit was allowed under section 
45Z(a).’’. 
(2) EXTENSION.—Section 40(b)(7)(J)(i) of 
such Code (as so redesignated) is amended by strik-
ing ‘‘January 1, 2025’’ and inserting ‘‘January 1, 
2027’’. 
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(d) EFFECTIVE DATES.— 
(1) BIODIESELS.—The amendments made sub-
sections (a) and (b) shall apply to fuel sold or used 
after December 31, 2024. 
(2) SECOND
GENERATION
BIOFUELS.—The 
amendments made by subsection (c) shall apply to 
qualified second generation biofuel (as defined in 
section 40(b)(6)(C) of such Code) production occur-
ring after December 31, 2024. 
Æ 
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