EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.

SEC. 160. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN FUELS.(a) 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, 2013” and inserting “December 31, 2014”.(2) Subparagraph (B) of section 6427(e)(6) is amended by striking “December 31, 2013” and inserting “December 31, 2014”.(b) Extension of Alternative Fuels Excise Tax Credits.—(1) In general.—Sections 6426(d)(5) and 6426(e)(3) are each amended by striking “December 31, 2013” and inserting “December 31, 2014”.(2) Outlay payments for alternative fuels.—Subparagraph (C) of section 6427(e)(6) is amended by striking “December 31, 2013” and inserting “December 31, 2014”.(c) Extension of Alternative Fuels Excise Tax Credits Relating to Liquefied Hydrogen.—(1) In general.—Sections 6426(d)(5) and 6426(e)(3), as amended by subsection (b), are each amended by striking “(September 30, 2014 in the case of any sale or use involving liquefied hydrogen)”.(2) Outlay payments for alternative fuels.—Paragraph (6) of section 6427(e) is amended—(A) by striking “except as provided in subparagraph (D), any” in subparagraph (C), as amended by this Act, and inserting “any”,(B) by striking the comma at the end of subparagraph (C) and inserting “, and”, and(C) by striking subparagraph (D) and redesignating subparagraph (E) as subparagraph (D).(d) Effective Dates.—128 STAT. 4023 (1) In general.—Except as provided in paragraph (2), the amendments made by this section shall apply to fuel sold or used after December 31, 2013.(2) Liquefied hydrogen.—The amendments made by subsection (c) shall apply to fuel sold or used after September 30, 2014.(e) Special Rule for Certain Periods During 2014.—Notwithstanding any other provision of law, in the case of—(1) any biodiesel mixture credit properly determined under section 6426(c) of the Internal Revenue Code of 1986 for periods after December 31, 2013, and before the date of the enactment of this Act, and(2) any alternative fuel credit properly determined under section 6426(d) of such Code for such periods,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.