NONCONVENTIONAL FUELS CREDIT.

SEC. 6304. NONCONVENTIONAL FUELS CREDIT. (a) In General.—Section 53(d)(1)(B) of the 1986 Code (relating to credit not allowed for exclusion preferences) is amended by adding at the end thereof the following new clause: “(iii) Special rule.—The adjusted net minimum tax for the taxable year shall be increased by the amount of the credit not allowed under section 29 (relating to credit for producing fuel from a nonconventional source) solely by reason of the application of section 29(b)(5)(B).” (b) Effective Date.—The amendment made by this section shall take effect as if included in the amendments made by section 701 of the Tax Reform Act of 1986.