I 
111TH CONGRESS 
1ST SESSION H. R. 3187 
To reduce and eliminate the tax credit for alcohol fuel mixtures and the 
tariff on imported ethanol. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2009 
Mr. CROWLEY (for himself, Mrs. BONO MACK, Mr. MORAN of Virginia, Mr. 
THOMPSON of California, Mr. SHADEGG, Mrs. MYRICK, Mr. GOODLATTE, 
Mr. STARK, Mr. RADANOVICH, Mr. MATHESON, Mr. MAFFEI, and Mr. 
MEEKS of New York) introduced the following bill; which was referred 
to the Committee on Ways and Means 
A BILL 
To reduce and eliminate the tax credit for alcohol fuel 
mixtures and the tariff on imported ethanol. 
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 ‘‘Affordable Food and 
Fuel for America Act’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
(1) The Volumetric Excise Tax Credit was cre-
ated to encourage gasoline refiners to blend domesti-
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cally produced corn ethanol into the Nation’s gaso-
line supplies. 
(2) The 54-cent temporary tariff on imported 
ethanol was created to encourage the development of 
a domestic grain ethanol industry. 
(3) Domestic corn ethanol production has in-
creased 
five-fold 
since 
2000 
to 
more 
than 
9,000,000,000 gallons of corn ethanol produced at 
more than 150 facilities. 
(4) Domestic corn ethanol production will soon 
exceed 12,000,000,000 gallons, diverting at least 
one-third of the Nation’s corn supply from food and 
feed to fuel. 
(5) Federal ethanol mandates require gasoline 
refiners to blend 15,000,000,000 gallons of ethanol 
into gasoline supplies by 2015. 
(6) The United States is now the world’s larg-
est producer of ethanol and our domestic corn eth-
anol industry is no longer in need of tax subsidies 
or tariffs. 
(7) In combination, the rapid growth of the 
corn ethanol industry and Federal ethanol mandates 
has made the tax credit for corn ethanol and tariff 
obsolete. 
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(8) Scarce Federal resources should be dedi-
cated to the development of new and emerging 
sources of renewable energy, including biomass fuels 
that meet environmental goals. 
SEC. 3. REDUCTION OF INCOME TAX CREDIT FOR ALCOHOL 
USED AS A FUEL. 
(a) IN GENERAL.—The table in section 40(h)(2) of 
the Internal Revenue Code of 1986 is amended by striking 
the last row and inserting the following new rows: 
2009 ............................................
28 cents 
22 cents
2010 ............................................
21 cents 
16 cents
2011 ............................................
16 cents 
12 cents
2012 ............................................
11 cents 
9 cents
2013 ............................................
7 cents 
6 cents
2014 ............................................
0. 
(b) CONFORMING AMENDMENTS.— 
(1) EXTENSION OF CREDIT.—Section 40(e)(1) 
of such Code is amended— 
(A) by striking ‘‘2010’’ in subparagraph 
(A) and inserting ‘‘2013,’’, and 
(B) by striking ‘‘2011’’ in subparagraph 
(B) and inserting ‘‘2014’’. 
(2) REPEAL OF DELAYED REDUCTION.—Section 
40(h) of such Code is amended by striking para-
graph (3). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to alcohol produced, and sold or 
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used, in taxable years beginning after the date of the en-
actment of this Act. 
SEC. 4. REDUCTION OF EXCISE TAX CREDIT FOR ALCOHOL 
FUEL MIXTURES. 
(a) IN GENERAL.—Section 6426(b)(2)(A) of the In-
ternal Revenue Code of 1986 is amended by striking 
‘‘and’’ at the end of clause (i), by striking clause (ii), and 
by inserting after clause (i) the following new clauses: 
‘‘(ii) in the case of calendar year 
2009, 28 cents, 
‘‘(iii) in the case of calendar year 
2010, 21 cents, 
‘‘(iv) in the case of calendar year 
2011, 16 cents, 
‘‘(v) in the case of calendar year 
2012, 11 cents, 
‘‘(vi) in the case of calendar year 
2013, 7 cents, and 
‘‘(vii) in the case of calendar year 
2014 and thereafter, zero cents.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6426(b) of such Code is amended— 
(A) by striking subparagraph (C) of para-
graph (2), and 
(B) by striking paragraph (6). 
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(2) Section 6427(e)(5)(A) of such Code is 
amended by striking ‘‘2010’’ and inserting ‘‘2013’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel sold or used after the date 
of the enactment of this Act. 
SEC. 5. REDUCTION AND ELIMINATION OF TARIFFS ON 
ETHANOL. 
(a) REDUCTION OF TEMPORARY TARIFF DUTY ON 
IMPORTED ETHANOL.— 
(1) CALENDAR YEAR 2009.— 
(A) IN GENERAL.—Heading 9901.00.50 of 
Subchapter 1 of Chapter 99 of the Harmonized 
Tariff Schedule of the United States is amend-
ed by striking ‘‘14.27¢’’ each place it appears 
and inserting ‘‘8¢’’. 
(B) 
APPLICABILITY.—The 
amendment 
made by subparagraph (A) shall apply to goods 
entered, or withdrawn from warehouse for con-
sumption, on or after January 1, 2009, and be-
fore January 1, 2010. 
(C) 
RETROACTIVE
APPLICATION.—Not-
withstanding section 514 of the Tariff Act of 
1930 (19 U.S.C. 1514) or any other provision 
of law, upon proper request filed with the Bu-
reau of Customs and Border Protection before 
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the 90th day after the date of the enactment of 
this Act, any entry, or withdrawal from ware-
house for consumption, of any good— 
(i) that was made on or after January 
1, 2009 and before the date of the enact-
ment of this Act; and 
(ii) with respect to which there would 
have been a lower rate of duty if the 
amendment made by this subsection ap-
plied to such entry, or withdrawal, shall be 
liquidated or reliquidated as if such 
amendment applied to such entry or with-
drawal. 
(2) CALENDAR YEAR 2010.— 
(A) 
IN
GENERAL.—Such 
heading 
is 
amended by striking ‘‘14.8¢’’ each place it ap-
pears and inserting ‘‘6¢’’. 
(B) 
APPLICABILITY.—The 
amendment 
made by subparagraph (A) shall apply to goods 
entered, or withdrawn from warehouse for con-
sumption, on or after January 1, 2010, and be-
fore January 1, 2011. 
(3) CALENDAR YEAR 2011.— 
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