Pub. L. 112-240, tit. IV, sec. 405
EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.
SEC. 405. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.(a) Credits for Biodiesel and Renewable Diesel Used as Fuel.—Subsection (g) of section 40A is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(b) Excise Tax Credits and Outlay Payments for Biodiesel and Renewable Diesel Fuel Mixtures.—(1) Paragraph (6) of section 6426(c) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(2) Subparagraph (B) of section 6427(e)(6) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.(c) Effective Date.—The amendments made by this section shall apply to fuel sold or used after December 31, 2011.