I 
115TH CONGRESS 
1ST SESSION H. R. 3264 
To amend the Internal Revenue Code of 1986 to extend and modify certain 
tax incentives for biodiesel, renewable diesel, and alternative fuels. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 17, 2017 
Mrs. BLACK (for herself, Mr. KIND, Mr. VALADAO, and Mr. COSTA) intro-
duced 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 
and modify certain tax incentives for biodiesel, renewable 
diesel, and alternative fuels. 
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, Renewable 
Diesel, and Alternative Fuels Extension Act of 2017’’. 
SEC. 2. EXTENSION OF BIODIESEL AND RENEWABLE DIE-
SEL INCENTIVES. 
(a) INCOME TAX CREDIT.— 
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(1) EXTENSION.—Subsection (g) of section 40A 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘De-
cember 31, 2021’’. 
(2) PHASEDOWN.—Subsection (b) of section 
40A of such Code is amended by adding at the end 
the following: 
‘‘(5) PHASEDOWN.—In the case of taxable 
years beginning after 2018, paragraphs (1)(A) and 
(2)(A) shall each be applied by substituting for 
‘$1.00’ the following: 
‘‘(A) ‘$0.75’ for taxable years beginning in 
2019, and 
‘‘(B) ‘$0.50’ for taxable years beginning 
after 2019.’’. 
(b) EXCISE TAX INCENTIVES.— 
(1) CREDIT.—Paragraph (6) of section 6426(c) 
of such Code is amended by striking ‘‘December 31, 
2016’’ and inserting ‘‘December 31, 2021’’. 
(2) PAYMENTS.—Subparagraph (B) of section 
6427(e)(6) of such Code is amended by striking 
‘‘December 31, 2016’’ and inserting ‘‘December 31, 
2021’’. 
(3) PHASEDOWN.—Paragraph (2) of section 
6426(c) of such Code is amended by inserting before 
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the period at the end the following: ‘‘($0.75 for fuel 
sold or used in 2019 and $0.50 for fuel sold or used 
after 2019)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2016. 
SEC. 3. EXTENSION OF EXCISE TAX CREDITS RELATING TO 
ALTERNATIVE FUELS. 
(a) EXTENSION OF ALTERNATIVE FUELS EXCISE 
TAX CREDITS.— 
(1) IN
GENERAL.—Paragraph (5) of section 
6426(d) and paragraph (3) of section 6426(e) of the 
Internal Revenue Code of 1986 are each amended by 
striking ‘‘December 31, 2016’’ and inserting ‘‘De-
cember 31, 2021’’. 
(2) OUTLAY
PAYMENTS
FOR
ALTERNATIVE 
FUELS.—Subparagraph (C) of section 6427(e)(6) of 
such Code is amended by striking ‘‘December 31, 
2016’’ and inserting ‘‘December 31, 2021’’. 
(3) PHASEDOWN.— 
(A) ALTERNATIVE
FUEL
CREDIT.—Para-
graph (1) of section 6426(d) of such Code is 
amended by inserting ‘‘(37.5 cents for fuel sold 
or used in 2019 and 25 cents for fuel sold or 
used after 2019)’’ after ‘‘50 cents’’. 
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(B) ALTERNATIVE FUEL MIXTURE CRED-
IT.—Paragraph (1) of section 6426(e) of such 
Code is amended by inserting ‘‘(37.5 cents for 
fuel sold or used in 2019 and 25 cents for fuel 
sold or used after 2019)’’ after ‘‘50 cents’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after December 
31, 2016. 
Æ 
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