Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section6426&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-07-09 06:32:17
Document Index: 141624669

Matched Legal Cases: ['§301', '§1344', '§11113', '§5', '§15331', '§4', '§15331', '§202', '§701', '§405', '§160', '§185', '§342', '§40407', '§401', '§121', '§121', '§133', '§133', '§133', '§121', '§133', '§133', '§121', '§133', '§133']

26 USC 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures Text contains those laws in effect on July 8, 2020
This subsection shall not apply to any sale, use, or removal for any period after December 31, 2022.
This subsection shall not apply to any sale or use for any period after December 31, 2020.
For purposes of this section, the term "alternative fuel mixture" means a mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2)) and taxable fuel (as defined in subparagraph (A), (B), or (C) of section 4083(a)(1)) which-
(Added Pub. L. 108–357, title III, §301(a), Oct. 22, 2004, 118 Stat. 1459 ; amended Pub. L. 109–58, title XIII, §1344(a), Aug. 8, 2005, 119 Stat. 1052 ; Pub. L. 109–59, title XI, §§11113(b)(1)–(3)(A), 11151(e)(2), Aug. 10, 2005, 119 Stat. 1947 , 1948, 1969; Pub. L. 110–172, §5(a)(2), (3), Dec. 29, 2007, 121 Stat. 2479 ; Pub. L. 110–234, title XV, §§15331(b), 15332(b), May 22, 2008, 122 Stat. 1516 ; Pub. L. 110–246, §4(a), title XV, §§15331(b), 15332(b), June 18, 2008, 122 Stat. 1664 , 2278; Pub. L. 110–343, div. B, title II, §§202(a), (b)(2), 203(c)(1), 204(a)(1), (2), (b), (c), Oct. 3, 2008, 122 Stat. 3832 , 3834; Pub. L. 111–312, title VII, §§701(b)(1), 704(a), (b), 708(b)(1), Dec. 17, 2010, 124 Stat. 3310–3312 ; Pub. L. 112–240, title IV, §§405(b)(1), 412(a), Jan. 2, 2013, 126 Stat. 2340 , 2343; Pub. L. 113–295, div. A, title I, §160(a)(1), (b)(1), (c)(1), Dec. 19, 2014, 128 Stat. 4022 ; Pub. L. 114–113, div. Q, title I, §§185(b)(1), 192(a)(1), title III, §342(a), Dec. 18, 2015, 129 Stat. 3073 , 3075, 3114; Pub. L. 115–123, div. D, title I, §§40407(b)(1), 40415(a)(1), Feb. 9, 2018, 132 Stat. 149 , 152; Pub. L. 115–141, div. U, title IV, §401(a)(294), Mar. 23, 2018, 132 Stat. 1198 ; Pub. L. 116–94, div. Q, title I, §§121(b)(1)(A), 133(a)(1), (b)(1), Dec. 20, 2019, 133 Stat. 3230 , 3233.)
2019-Subsec. (c)(6). Pub. L. 116–94, §121(b)(1)(A), substituted "December 31, 2022" for "December 31, 2017".
Subsec. (d)(5). Pub. L. 116–94, §133(a)(1), substituted "December 31, 2020" for "December 31, 2017".
Subsec. (e)(2). Pub. L. 116–94, §133(b)(1), in introductory provisions, substituted "mixture of alternative fuel (other than a fuel described in subparagraph (A), (C), or (F) of subsection (d)(2))" for "mixture of alternative fuel".
Subsec. (e)(3). Pub. L. 116–94, §133(a)(1), substituted "December 31, 2020" for "December 31, 2017".
Pub. L. 116–94, div. Q, title I, §121(b)(2), Dec. 20, 2019, 133 Stat. 3230 , provided that: "The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2017."
Pub. L. 116–94, div. Q, title I, §133(a)(4), Dec. 20, 2019, 133 Stat. 3233 , provided that: "The amendments made by this subsection [amending this section and section 6427 of this title] shall apply to fuel sold or used after December 31, 2017."
Pub. L. 116–94, div. Q, title I, §133(b)(2), Dec. 20, 2019, 133 Stat. 3233 , provided that: "The amendment made by this subsection [amending this section] shall apply to-
"(A) fuel sold or used on or after the date of the enactment of this Act [Dec. 20, 2019], and
"(B) fuel sold or used before such date of enactment, but only to the extent that claims for the credit under section 6426(e) of the Internal Revenue Code of 1986 with respect to such sale or use-
"(i) have not been paid or allowed as of such date, and
"(ii) were made on or after January 8, 2018."
Special Rules for 2018 and 2019
Pub. L. 116–94, div. Q, title I, §121(b)(3), Dec. 20, 2019, 133 Stat. 3230 , provided that: "Notwithstanding any other provision of law, in the case of any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2018, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Dec. 20, 2019], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code."
Pub. L. 116–94, div. Q, title I, §133(a)(3), Dec. 20, 2019, 133 Stat. 3233 , provided that: "Notwithstanding any other provision of law, in the case of any alternative fuel credit properly determined under section 6426(d) of the Internal Revenue Code of 1986 for the period beginning on January 1, 2018, and ending with the close of the last calendar quarter beginning before the date of the enactment of this Act [Dec. 20, 2019], such credit shall be allowed, and any refund or payment attributable to such credit (including any payment under section 6427(e) of such Code) shall be made, only in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall provide. Such Secretary shall issue guidance within 30 days after the date of the enactment of this Act providing for a one-time submission of claims covering periods described in the preceding sentence. Such guidance shall provide for a 180-day period for the submission of such claims (in such manner as prescribed by such Secretary) to begin not later than 30 days after such guidance is issued. Such claims shall be paid by such Secretary not later than 60 days after receipt. If such Secretary has not paid pursuant to a claim filed under this subsection within 60 days after the date of the filing of such claim, the claim shall be paid with interest from such date determined by using the overpayment rate and method under section 6621 of such Code."
Pub. L. 116–94, div. Q, title I, §133(b)(3), Dec. 20, 2019, 133 Stat. 3234 , provided that: "Nothing contained in this subsection [amending this section and enacting provisions set out as a note under this section] or the amendments made by this subsection shall be construed to create any inference as to a change in law or guidance in effect prior to enactment of this subsection."